stepped-up basis
常见例句
- Congress will again feel pressure to undo the one-year requirement and let affected returns choose stepped-up basis.
FORBES: A Paperwork Headache On Inheritances - Finally, when he dies, his heirs will enjoy a stepped-up basis and the government will never collect any revenue from all those unrealized capital gains.
FORBES: Doesn't Anyone Disagree With Warren Buffett About Taxes? - By contrast, if you leave the same stock to the same person in your will, the recipient gets a stepped-up basis to the value as of your date of death, saving capital gains tax.
FORBES: Four Ways To Beat State Death Taxes 返回 stepped-up basis