RT Journal Article SR Electronic T1 Benefits of Tax Deferral and Stepped-Up Basis Post-Tra 1997 JF The Journal of Investing FD Institutional Investor Journals SP 77 OP 83 DO 10.3905/joi.1998.408454 VO 7 IS 2 A1 William E. Fender YR 1998 UL https://pm-research.com/content/7/2/77.abstract AB