Download This PaperGain Realized in Life Should Not Disappear by a Step-Up in Basis
9 Pages Posted: 10 Nov 2017
Date Written: September 4, 2017
Abstract
The Article argues that amounts realized in life should not disappear because of step-up in basis at death, even when Congress has enacted nonrecognition provisions that allow the tax to be deferred. The proposal is the third of three Shelf Projects designed go prune back the basis step-up under section 1014.
Suggested Citation: Suggested Citation
Johnson, Calvin Harsha, Gain Realized in Life Should Not Disappear by a Step-Up in Basis (September 4, 2017). Tax Notes, Vol. 156, No. 10, 2017, Available at SSRN: https://ssrn.com/abstract=3068814
Calvin Harsha Johnson (Contact Author)
University of Texas at Austin - School of Law ( email )
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Austin, TX 78705
United States
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