By Repealing the Basis Step-up on Death, Did Congress Bury the Estate Tax or the Taxpayer

  • July 22, 2001
  • • Written by: Mark Lee Levine
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Summer 2001, Vol 26, No 2

Abstract: This article focuses on a few of the most important changes that were made by recent tax legislation under the Economic Growth and Tax Relief Reconciliation Act of 2001. This Act provides for the repeal of the estate tax (albeit over time and with many qualifications).

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    Mark Lee Levine

Announcing The Jared Shlaes Prize

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