1. READ THE RESEARCH PROBLEM, FORMAT, AND EXAMPLE.
2. REVISE THE ANSWER
ADD LIKE BELOW PARAGRAPH.
Rev. Rul. 87-98, 1987-2 CB 206 provides as follows.
I.R.C. Section 1014(a) provides that the basis of property in the hands of a person acquiring the property from a decedent or to whom the property passed from a decedent shall be the fair market value of the property at decedents death.
I.R.C. Section 1014(b)(6) provides that the surviving spouses one-half share of community property held by the decedent and the surviving spouse under the community property laws of any state shall be considered to have been acquired from the decedent if at least one-half of the whole of the community interest in the property was included in determining the value of the decedents gross estate for federal estate tax purposes.
3. CHECK THE ATTACH (REFERENCE)
