https://mylawcle.com/products/tax-basis-in-probate-the-step-up-no-one-documented-and-the-sale-that-cant-close/
Tax Basis in Probate: The Step-Up No One Documented and the Sale That Can't Close | myLawCLE
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https://greenleaftrust.com/missives/basis-step-up-on-death-the-irc-1014e-limitation/
Basis 'Step-up' On Death: The IRC 1014(e) Limitation - Greenleaf Trust
Oct 25, 2022 - Take-Away: Estate plans these days’ focus on obtaining an income tax basis ‘step-up’ on the death of the owner of appreciated assets to avoid capital gain
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https://www.bdo.com/insights/tax/irs-denies-basis-step-up-for-assets-of-irrevocable-grantor-trust-not-included-in-grantor-s-estate
IRS Denies Basis Step-Up for Some Irrevocable Trust Assets | BDO
The IRS has confirmed that some assets of an irrevocable grantor trust don't receive a basis adjustment under Section 1014. See what this means for you.
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https://promisedland.fund/oz-2-0-takes-aim-at-rural-america-triple-basis-step-ups-and-lower-barriers-to-scale-impact/
OZ 2.0 Takes Aim at Rural America: Triple Basis Step-Ups and Lower Barriers to Scale Impact -...
Jan 29, 2026 - Introduction Since its inception, the Opportunity Zone (OZ) program has mobilized nearly $100 billion in private capital, establishing itself as one of the...
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https://obrienlaw.net/blog/legal-education/irs-confirms-grantor-trust-status-alone-does-not-cause-a-step-up-in-basis/
IRS Confirms Grantor Trust Status Alone Does Not Cause a Step-Up in Basis – The O'Brien Law Firm
Oct 4, 2023 - The IRS released Revenue Ruling 2023-2 explaining that assets in a trust which is not included in the estate of the decedent don’t receive a “step-up” in...
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https://rgvisionmagazine.com/understanding-cost-basis-step-ups/
Understanding cost-basis step-ups - RGVision Magazine
Apr 20, 2021 - The original value of an asset used for tax purposes, adjusted for corporate actions, distributions, wash sale rules and income reallocation. Seems...
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