States
In addition, community-property states frequently have forms of ownership that allow a full basis step-up on one's own share of community property on the death of a spouse (in addition to the normal step-up on spouse's assets).
Read more about this topic: Rights And Responsibilities Of Marriages In The United States
Famous quotes containing the word states:
“[Urging the national government] to eradicate local prejudices and mistaken rivalships to consolidate the affairs of the states into one harmonious interest.”
—James Madison (1751–1836)
“Nullification ... means insurrection and war; and the other states have a right to put it down.”
—Andrew Jackson (1767–1845)
“Methodological individualism is the doctrine that psychological states are individuated with respect to their causal powers.”
—Jerry Alan Fodor (b. 1935)