這裏是step up basis的定義

來源: 2023-12-08 16:21:48 [舊帖] [給我悄悄話] 本文已被閱讀:

Step-up in basis, or stepped-up basis, is what happens when the price of an inherited asset on the date of the decedent's death is above its original purchase price. The tax code allows for the raising of the cost basis to the higher price, minimizing the capital gains taxes owed if the asset is sold later.