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- W2940459498 abstract "The stepped-up basis rule applicable at death (IRC section 1014) has always been a major source of revenue loss. Now, in the absence of a meaningful estate tax regime, taxpayers and their estate executors and administrators are likely to report inflated date-of-death asset values. As a result, the revenue loss associated with this tax expenditure, called the “stepped-up tax basis rule”, will surely increase markedly. The Internal Revenue Service will no doubt attempt to police excessive tax basis adjustments, but the agency lacks the resources to do so adequately. Congress should therefore institute reforms to ensure proper tax basis identification." @default.
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- W2940459498 date "2019-04-01" @default.
- W2940459498 modified "2023-09-27" @default.
- W2940459498 title "Re-assessing the Costs of the Stepped-up Tax Basis Rule" @default.
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