Sentence examples for basis provision from inspiring English sources

In addition, the "stepped-up basis" provision on appreciated property cannot be fully utilized with joint ownership.

The report also calls for tightening up the tax code, by, for example, reforming the "step up in basis" provision that enables wealthy families to reduce — often by large amounts — the estate taxes they pay.

The report also calls for tightening up the tax code, by, for example, reforming the "step up in basis" provision that enables wealthy families to reduce often by large amounts the estate taxes they pay.

And he wants to eliminate the "stepped up basis" provision that allows capital gains to escape taxation if passed to heirs.

In order to make an informed choice as to whether or not to elect out of the estate tax regime and use the modified carry-over basis provisions of section 1022, an executor should have the opportunity to be fully informed about the choice.

Organizations of all sizes can now acquire high-quality, general purpose infrastructure software and technologies on an as-needed basis and provision them almost instantly while being supported by expert operations teams.

It is usually the country where the application was deposited first that has the responsibility of providing asylum (even if on a temporary basis), including provision of access to healthcare.

On a population basis, the provision and activity of inherited cardiovascular disease services varies 10- to 20-fold between populations with the more established versus the least established services [ 3].

71 While all guidelines agree that sedation is permitted in the context of a terminal condition with refractory and intolerable symptoms, they differ with respect to the length of life-expectancy and the acceptability of existential suffering as a basis for provision of sedation.

Our study revealed a number of important community- and provider-related operational and cultural barriers that have resulted in program adaptations such as the introduction of obstetric audit on a regular basis, enhanced provision of on-the-job training, increased ward supervision and improvements in the availability of human and material resources in a number of health clinics [ 15, 16].

L. 93 406, § 1013(c)(2), substituted provisions covering only taxpayers operating on the accrual basis for provisions covering the time when contributions shall be deemed made.