Tax Treatment of Capital Gains at Death

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Report metadata

Identifier

IF11812

Version

3

Product type

Resources

Status

Archived

Published

Jun 4, 2021

Source updated

Oct 2, 2026, 2:37 pm UTC

Authors: Jane G. Gravelle

Source topics: Individual Tax, Tax Reform

Politically.com intentionally does not reproduce the report summary or full text. Use the official Congress.gov links above to read the product in its source context.

Structured Congress.gov references

Related federal bills

• HR 2286To amend the Internal Revenue Code of 1986 to treat property transferred by gift or at death as sold for fair market value, and for other purposes.
  117th Congress
• HR 8352To advance black families in the 21st Century.
  116th Congress
• HR 3922To establish American opportunity accounts, to modify estate and gift tax rules, to reform the taxation of capital income, and for other purposes.
  116th Congress
• S 2231A bill to establish American opportunity accounts, to modify estate and gift tax rules, to reform the taxation of capital income, and for other purposes.
  116th Congress