id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
taxlaw-2865	Soled, Jay A.; Schmalbeck, Richard L.	Determining and Asset's Tax Basis in the Absence of a Meaningful Transfer Tax Regime	2019	28	.pdf	application/pdf	15585	635	46	Subsection B discusses methodologies to maximize asset tax bases. TAX’N 44, 46 (2014) (“In some situations, the planning focus will be on maximizing asset values to take advantage of the step-up rather than minimizing the value of property to minimize estate tax.	cache/taxlaw-2865.pdf	txt/taxlaw-2865.txt