Details on the Estate Tax Provisions in the President's ...
17. TAX EXPENDITURES 261. Table 17–3. INCOME TAX EXPENDITURES RANKED BY TOTAL FISCAL YEAR 2013-2017 PROJECTED REVENUE EFFECT (In millions of dollars) Provision 2013 2013–17. Step-up basis of capital gains at death 23,860 182,210. 272 ANALYTICAL PERSPECTIVES. Step-up in basis of capital gains at death.— ................
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