%0 Journal Article %A William E. Fender %T Benefits of Tax Deferral and Stepped-Up Basis Post-Tra 1997 %D 1998 %R 10.3905/joi.1998.408454 %J The Journal of Investing %P 77-83 %V 7 %N 2 %U https://joi.pm-research.com/content/iijinvest/7/2/77.full.pdf