Stepped-Up Basis vs. Carryover Basis
Ndeapi Mutero weNheyo muPfuma?
Nheyo yeimba chaiyo kana imwe imwe nzvimbo inowanikwa inowanzobhadhara kutenga iyo pfuma, pamwe nekukosha kweimwe humwe huri nani huri nani.
Munyaya yematokisi uye zvisungo, hwaro hunongoyanana nemutengo wekutenga, neine dzimba, nzvimbo inofanana nemutengo wekutenga pamwe nekukosha kwezvose zvinoshandiswa kugadziriswa.
Chii chinongotorwa-muzasi?
Kwemitero makore asati apfuura 2010 uye mushure me2010, vabatsiri vehumba vane kodzero yekuita nhanho-mberi maererano nesimba rakagara nhaka. Pasinei nokuti chii chakapiwa mari yacho, mutengi wake anowana nhaka yake pazuva-ye-rufu rwakasarudzwa pamusika.
Heino muenzaniso. Kana mutemo wakabhadharira $ 100,000 nokuda kwechimwe cheimba yekutengesa uye haana kuita chero humwe humwe huri nani huri nani huri nani, uye kana pazuva rokufa kwake nzvimbo yekodzero yemari yakawanda yakawedzera kusvika ku $ 500 000, mutero wake wekubhadhara mubhadharo inotorwa kubva $ 100,000 kusvika ku $ 500,000 - mutsauko mukuru uyo unova wekukosha anofanira kutengesa iyo uye inogona kuva nemutero wemari inowanikwa.
Chii chinonzi "Modified Carryover Basis Regime?"
Imwe vagari venhaka vakange vane rusarudzo rwekutora danho rakakwana-kubva muna 2010 kana kushandisa shanduko ye carryover yehurumende.
Kusarudza kushandisa shanduko ye carryover zvinyorwa zvaireva kuti vagari venhaka vaizogara nhaka shoma yekutengeswa kwemari yemugove weimba yakasvibiswa musi wekufa kana kuti chirevo chekutanga chemari yemari muimba pamwe nekukosha kwemamwe matanho, asi kwete izvo zvakakwana zvakatsika.
Kana iyo yakabhadharwa ikabhadhara $ 3 mamiriyoni echidimbu chedzimba uye yakasaita chero humwe humwe huri nani hunovandudzwa, uye kana zuva-re-kufa mutengo wekutengeswa kwemashamba muna 2010 rawedzera kusvika ku $ 5 mamiriyoni, vagari venhaka vaizogara nhaka yeimba ne carryover mubhadharo wemari ye $ 3 mamiriyoni. Ko zvakadini kana kukosha kwekukweretesa kweimba kuchiderera kusvika ku $ 2 mamiriyoni semusi wekufa kwekufa kwezuva? Vagari vagari venhaka munzvimbo iyi vaizova $ 2 mamiriyoni chete.
Icho chikwata chegungwa chaiva pasi pekugadziriswa pasi pegadziriswa carryover mitemo. Nheyo yehupfumi inopfuurira kune munhu anowana mari kunze kweiyo inoparadzaniswa naye inogona kuwedzerwa kusvika ku $ 1.3 mamiriyoni, asi nzvimbo inopfuurira zvakananga kumudzimai anoramba aripo kana kuti kune anokwanisa kuregererwa chido cheimba yekuchengetedza kuitira kubatsira kwomudzimai anogara - anonzi " QTIP "kuvimba - kunogona kuwedzerwa ne $ 3 mamiriyoni.
Mienzaniso yekushandura Gadziriro yeCarryover Inoshandiswa kuMutengo weMunhu Akashata
Kushandisa muenzaniso weimba yaive neyo yekutanga yemitero ye $ 3 mamiriyoni uye zuva-re-kufa mutengo wekutengeswa kwemari ye $ 5 mamiriyoni, mudzimai anoramba aripo anogona kuwedzera mari yepakutanga yemutero kuitira kuti iye agadziriswe carryover zvingave $ 5 mamiriyoni.
Nheyo haigone kuwedzerwa pamusoro pekutengesa kwemaoko. Mumwe munhu asingabatsiri wemudzimai aigona kungowedzera chikwata chemadhora kusvika ku $ 1.3 mamiriyoni. His modified carryover basis ichava $ 4.3 mamiriyoni. A
Migumisiro Pamusoro Pekubhadhara Mutero
Kana uyo asiri mudzimai- mubhadhadziro akatengesa pfuma yake nemararamiro akashandurwa e $ 4.3 mamiriyoni mushure mekufa kwekufa kwekutengeserana kwekodzero ye $ 5 mamiriyoni, iye aizowana mutero mukuru wekubhadhara pamutengo we $ 700,000 - mutsauko pakati pekutengesa mutengo uye rake modified carryover hwaro:
Kusiyanisa izvi nekutengesa kweimba iyo uchishandisa chikwata chekuzara-zvichienderana. Nheyo muimba yacho yaizoendeswa kusvika pazuva-re-rufu kukosha kwema $ 5 mamiriyoni uye kutengeswa hakuzoiti chero mari inowanikwa mubhadharo.
Uye kana iyo pfuma yaive nemutero wemari yepakutanga ye $ 3 mamiriyoni uye zuva-re-rufu rakatengeserana mari ye $ 2 mamiriyoni?
Nheyo dzakagarwa nhaka nevagari venhaka dzaizova $ 2 mamiriyoni nokuti nheyo haigoni kuwedzerwa pamusoro pezuva-re-rufu rusingakoshi mumusika.