Carryover Basis : A Cure Worse than the Disease?

This article discusses the tax treatment of capital gains at death. In 2001, Congress enacted carryover basis beginning this year, meaning that heirs inherit the original basis for tax purposes along with the assets. When they are sold, they are supposed to pay taxes on all the gains accrued since an asset was originally purchased by the decedent. This was tried previously and proved to be an administrative nightmare

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Year of publication:	2010
Authors:	Bartlett, Bruce
Publisher:	[2010]: [S.l.] : SSRN

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Extent:	1 Online-Ressource (2 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: Tax Notes, Vol. 129, No. 3, p. 361, October 2010 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments October 18, 2010 erstellt
Classification:	E62 - Fiscal Policy; Public Expenditures, Investment, and Finance; Taxation ; H23 - Externalities; Redistributive Effects ; Environmental Taxes and Subsidies ; K34 - Tax Law
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10013136905