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Gordon, Joulfaian & Poterba:Choosing Between An Estate Tax And A Basis Carryover Regime — Evidence From 2010

Robert Gordon (NYU), David Joulfaian (U.S. Treasury Department), James M. Poterba (MIT), Choosing Between an Estate Tax and a Basis Carryover Regime: Evidence from 2010: Executors of estates for decedents in 2010 could choose between an estate tax regime and a basis carry-over regime. For most executors, this created a...
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