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Estate, gift, and inheritance taxes

Estate, gift, and inheritance taxes

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Steven M. Rosenthal

Professor Shay Got It Right: Treasury Can Slow Inversions

Taxing Private Equity Funds as Corporate 'Developers'

From The Briefing Book

From the Briefing Book

How could we reform the estate tax?

December 23, 2015 by tpc-admin

How could we reform the estate tax?

Possible reforms run the gamut from repeal to modest fixes that would make the tax more difficult to avoid.

Read more about How could we reform the estate tax?

What is an inheritance tax?

December 23, 2015 by tpc-admin

What is an inheritance tax?

A type of wealth transfer tax in which the recipient, rather than the donor’s estate, is taxed.

Read more about What is an inheritance tax?

What is the difference between carryover basis and a step-up in basis?

December 23, 2015 by tpc-admin

What is the difference between carryover basis and a step-up in basis?

The difference is whether heirs who sell an inherited asset will pay tax on the capital gains from the time the asset was originally purchased or from the time it was inherited. In some cases, the difference is a lot of tax liability.

Read more about What is the difference between carryover basis and a step-up in basis?

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