1. READ THE RESEARCH PROBLEM, FORMAT, AND EXAMPLE. 2. REVISE THE ANSWE

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 decedent’s death. 

I.R.C. Section 1014(b)(6) provides that the surviving spouse’s 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 decedent’s gross estate for federal estate tax purposes. 

3. CHECK THE ATTACH (REFERENCE)