Please rewrite "Sunset provision" section

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Under, the section called "Sunset provision", it presently says: "Prior to Pub. L. 111–312, IRC § 1014(f) provided that this section would not apply to decedents dying after December 31, 2009. As of December 2010, the anticipated sunset was therefore removed." As a layperson, I may have understood 98% of the article before this. But I have no idea what this means, or what the word "therefore" is there for. No definition for "sunset" was there either, which doesn't help. Can someone knowledgable about this, and certain of the law here, please rewrite this in plain English without multiple (or any) negatives in it? Thank you! Misty MH (talk) 06:24, 8 December 2014 (UTC)Reply

DONE. — Preceding unsigned comment added by Whitecliff (talkcontribs) 05:26, 9 March 2017 (UTC)Reply

Assessment comment

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The comment(s) below were originally left at Talk:Stepped-up basis/Comments, and are posted here for posterity. Following several discussions in past years, these subpages are now deprecated. The comments may be irrelevant or outdated; if so, please feel free to remove this section.

== Class ==

Start class because while this article has many referenced sections devoted to the technical aspect of the topic, it does not have sections devoted to the history or impact of the topic.EECavazos (talk) 17:28, 16 May 2008 (UTC)Reply

== Priority ==

Low priority because this article is on a technical function of tax law within one country, so it would be more esoteric.EECavazos (talk) 17:29, 16 May 2008 (UTC)Reply

Last edited at 17:29, 16 May 2008 (UTC). Substituted at 07:01, 30 April 2016 (UTC)

Section “Rationale for stepped-up basis”

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This section providing a justification for this highly controversial provision seems very hard to understand IMHO. Also the interrelation of capital gains and estate taxes herein needs clarification. JdelaF (talk) 02:11, 18 September 2021 (UTC)Reply

P.s. Just noticed this isn't entitled as a US article. Maybe it should be? JdelaF (talk) 02:46, 18 September 2021 (UTC)Reply