NO.PZ202109080300000104
问题如下：
The tax liability on the sale of the Steelworq shares is:
选项：
A.−$4,000.
B.$0.
C.$33,020.
解释：
A is correct. There is a tax loss of $4,000, representing a tax benefit, on Yoonim’s sale of the Steelworq shares. In the United States, there is a basis “step-up” on death, meaning that someone who inherits an asset would have a tax basis equal to the fair market value of the asset on the date of death. Since the Steelworq shares had a market value of $200,000 at the time of the relative’s death and Yoonim sells the shares for $180,000, the tax liability on the sale of the Steelworq shares is calculated as:
Tax liability on sale of Steelworq shares = ($180,000 − $200,000) × 20% capital gains tax rate = −$4,000 (tax benefit).
请问”step-up”的概念在框架图第几页
