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...
| Corporate Authors: | , |
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| Format: | eBook |
| Language: | English |
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[Place of publication not identified] :
[publisher not identified],
2001.
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| Series: | U.S. Congressional Research.
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| Subjects: | |
| Online Access: | Connect to the full text of this electronic book |
| Summary: | 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 repealing the estate tax. Includes tables. |
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| Item Description: | Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed July 2010). Reuse except for individual research requires license from ProQuest, LLC. CRS Report. Electronic resource. |
| Physical Description: | 1 online resource. |