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Cut Negative Tax Out of Step-Up in Basis

Calvin H. Johnson
August 7, 2017

In this article, Johnson argues that Congress should exclude double deductions and negative taxes from the step-up in basis under section 1014. This proposal is the first of three Shelf Projects designed to prune back the basis step-up under section 1014.

Full Citation

Calvin H. Johnson. “Cut Negative Tax Out of Step-Up in Basis.” In 156 Tax Notes, Page 741 (August 7, 2017). View online.