CCA 201406010
Basis Rules Applicable to the Estates of Decedents Dying in 2010
ID:
Office:
UILC:
CCA_2013060707565067
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1022.00-00
Number: 201406010
Release Date: 2/7/2014
From: ---
Sent: Friday, June 07, 2013 7:57:00 AM
To: ---
Cc:
Subject: RE: 8939s
We agree with your analysis. See, Notice 2011-66, section I.B.
From: ---
Sent: Thursday, May 23, 2013 12:55 PM
To: ---
Cc: ---
Subject: RE: 8939s
My initial thought--and let's take this with a grain of salt at this point--is that when there is no longer an appointed executor, under 2203 each person in actual or constructive possession of any property of the decedent, which I believe would include everything on an F8939, is then considered an executor. It may be that you would have to deal with and notify each recipient individually.
Source: view the official PDF
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