Sean P. McElroy, Stanford University School of Law, has made available for download his article, “A New Estate Tax: Eliminating the Step-Up in Basis at Death,” published August 31, 2015 in Tax Notes, Vol. 148, No. 9.
The Abstract is as follows:
In this report, McElroy analyzes the practical ramifications of eliminating section 1014 and instead treating death as a realization event.
Download full article at: A New Estate Tax: Eliminating the Step-Up in Basis at Death by Sean P. McElroy :: SSRN
Posted by Lewis J. Saret, Co-General Editor, Wealth Strategies Journal.