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IRS.gov Website
Publication 4895
Tax Treatment of Property Acquired From a Decedent Dying in 2010
(Rev 10/2011)
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Introduction, Useful Items and Important Changes

Section 1022 Election

Form 8939
Effect of the Section 1022 Election
Interaction of Section 1022 with Other Income Tax Provisions

Statement to Recipients

Property Acquired From the Decedent

Property Eligible for Increase to Basis

Property Owned by the Decedent at the Time of Death

Amount of Basis Increase

Decedent's Adjusted Basis
Fair Market Value (FMV)
Basis Increase
General Basis Increase
Aggregate Basis Increase
Spousal Property Basis Increase

Penalty Relief

How To Get Tax Help

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