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He is also calling for the elimination of a decades-old loophole that allows individuals to inherit appreciated assets at market value with no taxes on the unrealized gain. This tactic is known as the step-up in basis at death. Biden proposes ending this basis step-up for gains in excess of $1 million for single taxpayers – $2.5 million for couples – and ensuring that gains are taxed if the property isn t donated to charity. Coupled with a bid to raise long-term capital gains rates to 39.6% from 20% for households making over $1 million, wealthy heirs could be in for a pile of taxes. But determining Uncle Sam s cut could be difficult for certain assets. That s because the basis – or the owner s original investment in the asset – could be hard to track.

United statesUncle samBrad sprongZollars lynchTim steffenEd zollarsJoe bidenPresident joe bidenAmerican families planஒன்றுபட்டது மாநிலங்களில்மாமா சாம்ஜொல்ளர்ஸ் லிஞ்ச்நேரம் ஸ்டெஃபென்எட் ஜொல்ளர்ஸ்ஓஹோ பிடென்ப்ரெஸிடெஂட் ஓஹோ பிடென்