PT - JOURNAL ARTICLE AU - William E. Fender TI - Benefits of Tax Deferral and Stepped-Up Basis Post-Tra 1997 AID - 10.3905/joi.1998.408454 DP - 1998 May 31 TA - The Journal of Investing PG - 77--83 VI - 7 IP - 2 4099 - https://pm-research.com/content/7/2/77.short 4100 - https://pm-research.com/content/7/2/77.full