# Prop. Treas. Reg. § 1.6035-3: [Removed]

Proposed regulation, not in force. REG-127923-15, 81 FR 11486, published 2016-03-04 <https://www.federalregister.gov/documents/2016/03/04/2016-04718/consistent-basis-reporting-between-estate-and-person-acquiring-property-from-decedent>. Interprets 26 U.S.C. § 6035.

Par. 5. Section 1.6035-3 is removed.