Recognizing the importance of stepped-up basis under section 1014 of the Internal Revenue Code of 1986 in preserving family-owned farms and small businesses.
Sponsors
Legislative Progress
In CommitteeMr. Mann (for himself, Mr. Costa, Mr. Panetta, Ms. Craig, …
Summary
Recognizing the importance of stepped-up basis under section 1014 of the Internal Revenue Code of 19
Evidence Chain:
This summary is derived from the structured analysis below. See "Detailed Analysis" for per-title beneficiaries/burden bearers with clause-level evidence links.
Primary Purpose
Recognizing the importance of stepped-up basis under section 1014 of the Internal Revenue Code of 19
Policy Domains
Legislative Strategy
"Policy"
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