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...
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Format: | Article |
Language: | English |
Published: |
National Tax Association,
2018-03-10T00:13:34Z.
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Subjects: | |
Online Access: | Get fulltext |