Carryover Basis: Hearing Before the Subcommittee on Taxation and Debt Management Generally of the Committee on Finance, United States Senate, Ninety-sixth Congress, First Session, March 12, 1979 |
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additional adjusted basis administration AICPA American Bankers Association amount apply appreciated assets appreciated property basis information basis problems beneficiaries capital gains tax carryover basis property carryover basis provisions carryover basis rules Chairman Colorado Bar Association Committee complexity computations Congress cost basis date of death death tax adjustment decedent decedent's estate December 31 deduction depreciation determined effect estate tax rate estate tax return estate tax value executor exemption fair market value Federal estate tax fiduciary fresh start adjustment gains at death gift tax gross estate heirs income tax inflation inherited Internal Revenue Service investment lock-in LUBICK marital deduction ment minimum basis adjustment percent proof of basis property acquired proponents of carryover proposal records result Revenue Act sell Senator BYRD Senator DOLE sold statement step-up stepped-up basis Subcommittee tax law tax liability tax on appreciation Tax Reform Act taxable taxation taxpayers tion transfer U.S. Senate