stepped-up basis

英漢例句

權(quán)威例句

• Congress will again feel pressure to undo the one-year requirement and let affected returns choose stepped-up basis.
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• 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.
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• 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.
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