Step-Up vs. Carryover Basis for Capital Gains : Implications for Estate Tax Repeal.

Considers current tax law regarding basis and capital gains, including unrealized appreciation, alternative approaches in taxing unrealized capital gains, and replacement of estate tax with full carryover basis for inherited assets. Reviews legislation to restrict the step-up basis in exchange for r...

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Bibliographic Details

Corporate Authors:	Library of Congress. Congressional Research Service, ProQuest (Firm)
Format:	eBook
Language:	English
Published:	[Place of publication not identified] : [publisher not identified], 2001.
Series:	U.S. Congressional Research.
Subjects:	Accounting. Inheritance and transfer tax. Statistics. Electronic books.
Online Access:	Connect to the full text of this electronic book