Table of Contents

• Publication 4895 - Introductory Material
  • Reminders
  • Introduction
    • Ordering forms and publications.
    • Tax questions.
  • Useful Items - You may want to see:
• Publication 4895 - Main Content
  • 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
    • Low Income Taxpayer Clinics (LITCs).
• Index