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  Jul 19, 2023

Resources on Rev. Rul. 2023-2

🚧Under Construction: I will add links to other articles. Please check back soon....

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  Feb 15, 2022

Flashback: Congress Considered Capital Gains Tax on Death in 1969

The U.S. Treasury Department stated that a step-up in basis creates inequity and immobilizes assets....

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  Feb 14, 2022

🔑 The Backdoor Step-Up in Basis for Intentionally Defective Grantor Trusts

A strategy for high net worth taxpayers....

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