Choosing Between an Estate Tax and a Basis Carryover Regime: Evidence from 2010
Executors of estates for decedents in 2010 could choose between an estate tax regime and a basis carry-over regime. This typically created a tradeoff between a current estate tax payment and a future capital gains tax liability for beneficiaries who inherited assets with carryover-basis. Some execut...
| Main Authors: | , , |
|---|---|
| Other Authors: | |
| Format: | Article |
| Language: | English |
| Published: |
National Tax Association,
2018-03-10T00:13:34Z.
|
| Subjects: | |
| Online Access: | Get fulltext |