Cut Negative Tax out of Step-Up at Death

13 Pages Posted: 7 Dec 2017

See all articles by Calvin H. Johnson

Calvin H. Johnson

University of Texas at Austin - School of Law

Date Written: December 6, 2017

Abstract

In this article, Johnson argues that Congress should exclude double deductions and negative taxes from the step-up in basis under section 1014. This proposal is the first of three Shelf Projects designed to prune back the basis step-up under section 1014.

The Shelf Project is a collaboration of tax professionals to propose and perfect ideas to protect and develop methods for raising revenue in ways that improve the fairness and efficiency of the tax system.

Suggested Citation

Johnson, Calvin Harsha, Cut Negative Tax out of Step-Up at Death (December 6, 2017). 156 Tax Notes 741 (Aug. 7, 2017) , U of Texas Law, Public Law Research Paper, Available at SSRN: https://ssrn.com/abstract=3083830

Calvin Harsha Johnson (Contact Author)

University of Texas at Austin - School of Law ( email )

727 East Dean Keeton Street
Austin, TX 78705
United States
512-232-1306 (Phone)
512-232-2399 (Fax)

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