{
  "id": "PREF_RATE_INHERITED_PROPERTY",
  "name": "Automatic Long-Term Status for Inherited Property",
  "category": "timing",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "Applies to persons acquiring property from a decedent where the basis is determined under section 1014.",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "available",
    "retroactive_note": "Automatic — computed on return",
    "forward_status": "available"
  },
  "description": "Property acquired from a decedent is automatically considered held for more than one year, regardless of the actual holding period, ensuring long-term capital gain treatment upon sale.",
  "irc_reference": "IRC §1223(9)",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "individual",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}