§ 1.1014-0 Table of contents.

This section lists the captions contained in §§ 1.1014-1 through 1.1014-10. (a) General rule. (b) Scope and application. (c) Property to which section 1014 does not apply. (d) Applicability date. (a) In general. (b) Property acquired from a decedent dying after December 31, 1953. (1) In general. (2) Rules for the application of paragraph (b)(1) of this section. (3) Exceptions to application of this paragraph. (c) Special basis rules with respect to certain property acquired from a decedent. (1) Stock or securities of a foreign personal holding company. (2) Spouse's interest in community property of decedent dying after October 21, 1942, and on or before December 31, 1947. (a) Fair market value. (b) Property acquired from a decedent dying before March 1, 1913. (c) Reinvestments by a fiduciary. (d) Reinvestments of property transferred during life. (e) Alternate valuation dates. (a) In general. (b) Multiple interests. (c) Records. (d) Effective/applicability date. (a) Sale or other disposition of a life interest, remainder interest, or other interest in property acquired from a decedent. (b) Sale or other disposition of certain term interests. (1) In general. (2) Effective/applicability date. (c) Sale or other disposition of a term interest in a tax-exempt trust. (1) In general. (2) Tax-exempt trust defined. (3) Taxable beneficiary defined. (4) Effective/applicability date. (d) Illustrations. (a) In general. (b) Multiple interests in property described in section 1014(b)(9) and acquired from a decedent prior to his death. (c) Adjustments for deductions allowed prior to the decedent's death. (a) In general. (b) Portion of property acquired from decedent before his death included in decedent's gross estate. (1) In general. (2) Example. (c) Estate tax valuation date. (d) Examples. (a) Consistent basis requirement. (1) General rule. (2) Initial basis in consistent basis property and effect of basis adjustments. (3) Duration of consistent basis requirement. (b) Final value and reported value. (1) Final value. (2) Reported value if no final value yet determined. (3) Special rules. (c) Consistent basis property. (1) Property subject to the consistent basis requirement. (2) Property excepted from or not subject to the consistent basis requirement. (d) Definitions. (e) Examples. (f) Applicability date.