Step-up in basis, or stepped-up basis, is what happens when the price of an inherited asset on the date of the decedent's death is above its original purchase price. The tax code allows for the raising of the cost basis to the higher price, minimizing the capital gains taxes owed if the asset is sold later.
假如你现在给孩子1万，她投资了，40年后涨到101万。她要是兑现拿出来用，是按盈利100万交税的。
那假如，你现这1万不给她，你投资。40年后涨也到101万。她继承后立即兑现拿出来用，应该交税吧？
这个小于2千2百万，不用交遗产税，但是否还需要交100万的资本 gains 税呢？
谢谢！
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Step-up in basis, or stepped-up basis, is what happens when the price of an inherited asset on the date of the decedent's death is above its original purchase price. The tax code allows for the raising of the cost basis to the higher price, minimizing the capital gains taxes owed if the asset is sold later.
同样的原则，应该适用于任何其他财产吧，比如你有500股股票，
买的时候一块，现在100块，你把它用什么程序在你健在的时候算遗产给孩子，然后孩子以五万为底买出去不用交税。