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Re:Tax details of US super-rich allegedly leaked by CTmystery on Sunday June 13, 2021 @11:30PM (#27498982)
I wouldn't mock the parent so quickly. See page 24 here for the game that's being played: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3242314

Particularly the section "Stepped-up Basis on Death (Die)"

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