Farah Modarres (J.D. Candidate 2022, Loyola-L.A.), Note, Repealing Stepped-Up Basis and Endorsing Gutman’s Proposal to Tax Capital Gains at Death, 55 Loy. L.A. L. Rev. 895 (2022): The “stepped-up basis” rule allows unrealized capital gains to escape income taxation when an individual passes an asset at death. Congress attempted to…