Files in this item



application/pdfholdingperiodofc488brig.pdf (518kB)
(no description provided)PDF


Title:Holding period of carryover basis property / BEBR No. 488
Author(s):Brighton, Gerald D.; Boyd, Joseph L.
Contributor(s):University of Illinois at Urbana-Champaign. College of Commerce and Business Administration
Subject(s):Inheritance and transfer tax
Geographic Coverage:United States.
Issue Date:1978
Publisher:[Urbana, Ill.] : College of Commerce and Business Administration, University of Illinois at Urbana-Champaign,
Series/Report:Faculty working papers ; no. 488
Description:"The paper calls attention to the fact that there was evidently an error of omission in the Tax Reform Act of 1976. New Section 1023 does not provide holding period rules for property acquired from a decedent dying after 1976. The paper suggests that it is not obvious that this oversight should be corrected if indeed it is an oversight, and also suggests what affected taxpayers might do in the interim, pending possible congressional action."
Rights Information:Copyright 1978 Board of Trustees University of Illinois.
Date Available in IDEALS:2011-09-15
Has Version(s):
Identifier in Online Catalog:314703
OCLC Identifier:(OCoLC)ocm04993957

This item appears in the following Collection(s)

Item Statistics