NO.PZ2023010410000008
问题如下：
Johnson is a tax adviser who provides tax awareness advice to private clients. One of Johnson’s clients is Lily, who is an American citizen and lives in the United States.
Lily recently inherited shares of AAPL from a relative who passed away. Lily's deceased relative was a U.S. resident, which is a country that uses a “step-up” in basis at death. The deceased relative bought AAPL stock for $15,000 (including commissions and other expenses) 20 years ago. At the time of the death of the relative, the market value of AAPL's stock held by his relative was $220,000, and Lily recently sold these shares for $190,000. Lily's capital gains tax rate is 20%.
The tax liability on the sale of the AAPL shares is:
选项：
A.
$41,000
B.
0
C.
−$6,000
解释：
There is a tax loss of $6,000, representing a tax benefit, on Lily’s sale of the AAPL shares. In the United States, there is a basis “step-up” on death, meaning that someone who inherits an asset would have a tax basis equal to the fair market value of the asset on the date of death. Since the AAPL shares had a market value of $220,000 at the time of the relative’s death and Lily sells the shares for $190,000, the tax liability on the sale of the Lily shares is calculated as:
Tax liability on sale of AAPL shares = ($190,000 − $220,000) × 20% capital gains tax rate = −$6,000 (tax benefit).
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