Pub. L. 107-16, tit. V, subtit. E, sec. 541

TERMINATION OF STEP-UP IN BASIS AT DEATH.

EnactedYear: 2001Length: 46 wordsOfficial source
SEC. 541. TERMINATION OF STEP-UP IN BASIS AT DEATH. Section 1014 (relating to basis of property acquired from a decedent) is amended by adding at the end the following new subsection: “(f) Termination.—This section shall not apply with respect to decedents dying after December 31, 2009.”.
Pub. L. 107-16, tit. V, subtit. E, sec. 541: TERMINATION OF STEP-UP IN BASIS AT DEATH. | Justis AI