Step-Up In Basis: Policy Perspectives On A Longstanding Policy Loophole

Bridget J. Crawford (Pace; Google Scholar), Crystal Lichtenberger (Pace), Kaitlyn Maguire (Pace) & Gigi McQuillan (Pace), Step-Up in Basis: Policy Perspectives on a Longstanding Policy Loophole, 7 Bus. & Fin. L. Rev. __ (2024): This essay offers three different and conflicting perspectives on the income tax step-up in basis for…

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