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[DOC File]Overview of Wealth Transfer Taxes - Utah Estate Planners
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This payment of tax would allow persons receiving property from a decedent to benefit from the “stepped-up” basis under Section 1014 of the Internal Revenue Code with no loss of tax revenue. ... Estate tax returns and the estate tax are due 9 months after the death of the decedent. ... This would be after a decedent’s final 1040 would ...
real estate stepped up basis

Solved: Basis for real estate sold by an estate
This stepped-up basis allows a beneficiary of an estate who sells the property to avoid tax on any appreciation in the value of the property that occurred before the decedent’s death. Section 1014 of the Internal Revenue Code (IRC) provides for a step-up in basis in property received from a decedent to the property's Fair Market Value (FMV ...
irs stepped up basis rules

[DOC File]legacy.pli.edu
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Under current income tax law, the basis of most assets in a decedent’s estate receives a “step-up” to the fair market value at the time of the decedent’s death (or “step-down,” if the date-of-death fair market value is less than the basis). Speaker Ryan’s proposal and the Death Tax Repeal Act both leave the basis step-up in place.
stepped up basis irs publication

[DOC File]The Estate Planner - Reuters
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When a partner dies, her partnership interest is stepped up to the estate tax value in partner’s estate, however, the partnership’s assets are not stepped up. If the partnership in which a decedent was a partner files a 754 election, the inside basis of a partnership will be stepped up to the outside basis of the partnership for the ...
inherited property stepped up basis

[DOC File]Leimberg’s - SFSP
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According to the Department, although there is no North Carolina estate tax return filed for 2010 decedents, state law conforms to the exclusion amounts and gives those estates that chose to pay federal estate tax and receive the stepped-up basis in property passing through the estate the stepped-up basis for North Carolina purposes.
step up basis rules

[DOC File]SUMMARY OF PROPOSAL FOR SIMPLIFICATION OF ESTATE …
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The short answer to that question is that it’s up to the executor, or other fiduciary who is settling the decedent’s estate. The special death-time basis adjustment rules of Section 1022 are scheduled to end in 2011, with a return to the traditional step-up rule of Section 1014(a).
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Decedent s estate stepped up basis