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Estate, gift, and inheritance taxes

Estate, gift, and inheritance taxes

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From The Briefing Book

From the Briefing Book

How do the estate, gift, and generation-skipping transfer taxes work?

December 23, 2015 by kdavis@urban.org

How do the estate, gift, and generation-skipping transfer taxes work?

The federal estate tax applies to the transfer of property at death. The gift tax applies to transfers made while a person is living. The generation-skipping transfer tax is an additional tax on a transfer of property that skips a generation.

Read more about How do the estate, gift, and generation-skipping transfer taxes work?

What is an inheritance tax?

December 23, 2015 by kdavis@urban.org

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 kdavis@urban.org

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 they inherited it. 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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