Finance

What is a 'carryover basis' for inherited Nevada property under federal tax law?

AThe basis carries over from the decedent's original purchase
BInherited Nevada property receives a 'stepped-up' basis to the fair market value at the date of death — potentially eliminating capital gains tax on appreciation during the decedent's lifetime✓ Correct
CThe basis is carried over without any changes
DInherited Nevada property is taxed at its original purchase price

Explanation

Under federal tax law, inherited real estate receives a stepped-up basis to the fair market value at the decedent's date of death. If the heir sells at that value, there is no capital gains tax.

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