[translate] abasis step-up at death 依据加强在死亡[translate]
tax reformbasis at deathUnder current law, gain arising on property held until death is never taxed. Heirs treat the property as if it were purchased for a price equal to its value atCalvin H. JohnsonSocial Science Electronic Publishing
A New Estate Tax: Eliminating the Step-Up in Basis at DeathIn this report, McElroy analyzes the practical ramifications of eliminating section 1014 and instead treating death as a realization event.Sean McElroy
cco.cup.cam.ac.uk onAcademic 相似文献Figuring Out the Tax (Congress, Treasury, and the Design of the Early Modern Income Tax) || The Tax-Free Step-Up in Basis at Death and the Charitable Deduc... Zelenak,Lawrence 被引量: 0发表: 2018年 The Tax-Free Step-Up in Basis at Death and...
In the United States, there is a basis “step-up” on death, meaning that someone who inherits an asset would have a tax basis equal to the fair market value of the asset on the date of death. Since the Steelworq shares had a market value of $200,000 at the time of the relative...
receives a “step-up in basis” such that for tax purposes the value on the date of death ...
来自 SSRN 喜欢 0 阅读量: 21 作者: CH Johnson 摘要: In this article, Johnson argues that Congress should exclude double deductions and negative taxes from the step-up in basis under section 1014. This proposal is收藏 引用 批量引用 报错 分享 ...
The morbidity of tumor is increasing step-up, and tumor has become to one of the main causes of death in human. The primary hepatocarcinoma is a common malignant tumor and the morbidity is very high in our country. 肿瘤的发病率在不断升高,目前已成为人类最主要的死因之一。 参考来源含有HIV 机...
step up to (someone or something) step right up to (someone or something) step right up step back step out of line run to step forward step out step out on someone you'll catch your death Want to thank TFD for its existence?Tell a friend about us, add a link to this page, or ...
Step-up in basis is a tax provision that adjusts the cost basis of an inherited asset to its fair market value on the date of the previous owner's death.This adjustment is important becausethe cost basisdetermines the taxes owed when the asset is sold. The cost basis starts with the ass...