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

Contained In:

ProQuest U.S. Congressional Research Digital Collection

Place of Publication:

[Washington, D.C.] [publisher not identified] 2001

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

Vendor supplied data

Other Format:

Microfiche version Library of Congress. Congressional Research Service. Step-Up vs. Carryover Basis for Capital Gains: Implications for Estate Tax Repeal

Publisher Number:

CRS-2001-GVF-0129

Access Restriction:

Restricted for use by site license