step-up in basis Archive

History of Step-Up in Basis Shows Perilous Road Ahead
September 28, 2021
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TweetShareSharePin0 Shares As Congress considers President Biden’s proposal to tax unrealized capital gains at death, the history of previous efforts suggests it faces a perilous road ahead. Lawmakers must resolve tricky design and implementation details that derailed past attempts to change how capital gains are treated when assets are passed from one generation to the