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Step-Up vs. Carryover Basis for Capital Gains : Implications for Estate Tax Repeal.
- Format:
- Book
- Government document
- Author/Creator:
- Library of Congress. Congressional Research Service.
- Language:
- English
- Subjects (All):
- Accounting.
- Inheritance and transfer tax.
- Statistics.
- Physical Description:
- 1 online resource (17 pages) : digital, PDF file
- monochrome
- Place of Publication:
- [Place of publication not identified] : [publisher not identified], 2001.
- System Details:
- System requirements: PDF reader software.
- text file
- 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.
- Notes:
- CRS Report.
- 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.
- Other Format:
- Microfiche version: Library of Congress. Congressional Research Service. Step-Up vs. Carryover Basis for Capital Gains: Implications for Estate Tax Repeal
- Access Restriction:
- Restricted for use by site license.
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