Book contents
- Figuring Out the Tax
- Cambridge Tax Law Series
- Figuring Out the Tax
- Copyright page
- Dedication
- Contents
- Acknowledgments
- 1 Cordell Hull Writes the Income Tax
- PART I Technical Problems Exposed by the High Tax Rates of World War I
- PART II Early Mistakes and the Persistence of Error
- 4 The Tax-Free Step-Up in Basis at Death and the Charitable Deduction for Unrealized Appreciation: The Early Mistakes
- 5 The Tax-Free Step-Up in Basis at Death and the Charitable Deduction for Unrealized Appreciation: The Failed Reforms
- PART III Congress Muddles Through
- PART IV Congress Goes Its Own Way
- PART V Concluding Perspectives
- Bibliography
- Index
5 - The Tax-Free Step-Up in Basis at Death and the Charitable Deduction for Unrealized Appreciation: The Failed Reforms
from PART II - Early Mistakes and the Persistence of Error
Published online by Cambridge University Press: 21 December 2017
Book contents
- Figuring Out the Tax
- Cambridge Tax Law Series
- Figuring Out the Tax
- Copyright page
- Dedication
- Contents
- Acknowledgments
- 1 Cordell Hull Writes the Income Tax
- PART I Technical Problems Exposed by the High Tax Rates of World War I
- PART II Early Mistakes and the Persistence of Error
- 4 The Tax-Free Step-Up in Basis at Death and the Charitable Deduction for Unrealized Appreciation: The Early Mistakes
- 5 The Tax-Free Step-Up in Basis at Death and the Charitable Deduction for Unrealized Appreciation: The Failed Reforms
- PART III Congress Muddles Through
- PART IV Congress Goes Its Own Way
- PART V Concluding Perspectives
- Bibliography
- Index
- Type
- Chapter
- Information
- Figuring Out the TaxCongress, Treasury, and the Design of the Early Modern Income Tax, pp. 110 - 132Publisher: Cambridge University PressPrint publication year: 2018