The Effect on Family Farms of Changing Capital Gains Taxation at Death

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英文名称：

The Effect on Family Farms of Changing Capital Gains Taxation at Death

作者：

Tia M. McDonald; Ron Durst""url":0; Christine Whitt""url":0;

来源地址：

https://www.ers.usda.gov/api/publications/v1.0?page=8&items_per_page=20&sort_by=releaseDate&sort_order=DESC&series=AP%2CCCR%2CEB%2CEIB%2CERR%2CTB

关键词：

Capital gains tax;  family farms;  estates;  stepped-up basis;  carry-over basis; 

年份：

2021

出版地：

Washington, DC, USA

总页数：

23

语种：

English

摘要：

ERS researchers present a framework for evaluating the effects of changes in capital gains taxation on inherited assets. This report provides an analysis of potential impacts on family farm estates’ capital gains tax liability under the proposed American Families Plan (AFP).