content.govdelivery.com/accounts/USIRS/bulletins/351c426
kpmg.com/us/en/home/insights/2023/03/tnf-rev-rul-2023-2-no-basis-step-up-for-assets-of-irrevocable-grantor-trust-not-included-in-grantors-estate.html
www.irs.gov/pub/irs-drop/rr-23-02.pdf
insightplus.bakermckenzie.com/bm/tax/united-states-irs-guidance-on-irrevocable-trusts-what-does-it-mean-for-us-and-non-us-persons
www.meadowscollier.com/1014-basis-adjustments-and-irrevocable-grantor-trusts
insightplus.bakermckenzie.com/bm/viewContent.action?key=Ec8teaJ9VaorpZcIV4Viql7eOOGbnAEFKCLORG72fHz0%2BNbpi2jDfaB8lgiEyY1JAvAvaah9lF1P4Yhmok33cA%3D%3D&nav
www.thompsoncoburn.com/insights/tcle/presentation/detail/2023-04-14/liens-from-deferred-estate-tax-grantor-trusts-basis-step-up-gifts-of-business-interests#page=1
Home » Tax » US: Basis Adjustment does not apply to Assets of irrevocable grantor Trust not included in deceased Grantor’s gross Estate
