Glossary entry

English term or phrase:

qualify for basis step-up

French translation:

assujetti à une augmentation de l'assiette d'imposition

Added to glossary by Joco
Oct 7, 2014 07:51
9 yrs ago
English term

qualify for basis step-up

English to French Law/Patents Law: Taxation & Customs Deed of irrevocable Trust
In establishing this Trust, it is the intention of the Original Settlor that this Trust (...) (iii) will qualify for basis step-up on the Original Settlor's death pursuant to section 1014 of the US Internal Revenue Code.

Merci
Change log

Oct 8, 2014 16:29: Joco Created KOG entry

Proposed translations

7 hrs
Selected

assujetti à une augmentation de l'assiette d'imposition

Basis step-up = augmentation/majoration de l'assiette/des valeurs d'imposition/fiscale
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4 KudoZ points awarded for this answer. Comment: "Merci!"
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