{"ok":true,"trend":{"id":928254,"platform":"news","region":"global","key":"americans hold trillions in unrealized stock and real estate gains, and most of it will never be taxed. the 1921 rule that wipes the slate clean at death","title":"Americans Hold Trillions in Unrealized Stock and Real Estate Gains, and Most of It Will Never Be Taxed. The 1921 Rule That Wipes the Slate Clean at Death","url":"https://news.google.com/rss/articles/CBMiqgJBVV95cUxOMmNDb3d0UDhKUUdEcmM1eXdXV3dFQ1I1azIwNTdza1VmVzlLdDNEc1ZkazZpNTlfcnBKT1U2R2FsbldQRnFsWElibWNqQWJoNVF5R2tpdnJ3TXo3STZXWlo3cmVNVUd2cURRa20zV2M4bHVqVUJ4dEc2RXJvdDQtWHBLWWduc29fUHpKYTh6YV9qMnZMVWlhMmNCN3lXbXNMSjA4bk1wX2Q5TndJRDFaYkwyOHhhQjNra1dEQThia3dMNng0dzIwcDJLTGlJZGZsQTBQdTNLZHJfN1RldHJFWXpFaUZGb2NMMHo0TlA1NFc0SXFXbVhsNGJkU3V4WnVmTVh1YVZFWlUxUkQ1WkY4LV8ta1dTWGM1Nk5nTDlzdmdJUVZGazFkSjNR?oc=5","first_seen":"2026-10-04T01:46:36.886242Z","last_seen":"2026-10-04T07:15:38.291814Z","last_rank":18,"peak_rank":16,"last_volume":null,"peak_volume":0,"seen_count":5,"score":0.61765625,"category_hint":"personal_finance","section":"business","category":"personal_finance","summary":"A 1921 provision in US tax law wipes out capital gains liability when an asset holder dies, known as the stepped-up basis. Because of it, trillions of dollars in unrealized stock and real estate gains held by Americans will pass to heirs without ever being taxed. Critics say this lets the wealthiest families avoid capital gains tax indefinitely, while defenders see it as protecting family assets from double taxation.","why":"Renewed debate over the stepped-up basis rule and whether unrealized gains should be taxed, especially amid inequality and tax policy discussions.","tone":"neutral","entities":["United States","IRS"],"summarized_at":"2026-10-04T07:49:54.441715Z","meta":{"via":"scan","lang":"en","term":"personal finance","source":"24/7 Wall St.","published":"Sun, 04 Oct 2026 01:34:00 GMT"},"nw":null,"promo":null,"kind":null,"importance":null,"hidden":false,"hide_reason":null,"judged_at":null,"title_en":"US Estate Tax Rule Means Trillions in Gains Go Untaxed","section_name":"Business","category_name":"Personal Finance","timeline":[{"captured_at":"2026-10-04T01:46:36.886242Z","rank":18,"volume":null},{"captured_at":"2026-10-04T03:08:36.204651Z","rank":19,"volume":null},{"captured_at":"2026-10-04T04:30:57.546885Z","rank":17,"volume":null},{"captured_at":"2026-10-04T05:52:56.703698Z","rank":16,"volume":null},{"captured_at":"2026-10-04T07:15:38.291814Z","rank":18,"volume":null}],"posts":[{"platform":"news","url":"https://news.google.com/rss/articles/CBMiqgJBVV95cUxOMmNDb3d0UDhKUUdEcmM1eXdXV3dFQ1I1azIwNTdza1VmVzlLdDNEc1ZkazZpNTlfcnBKT1U2R2FsbldQRnFsWElibWNqQWJoNVF5R2tpdnJ3TXo3STZXWlo3cmVNVUd2cURRa20zV2M4bHVqVUJ4dEc2RXJvdDQtWHBLWWduc29fUHpKYTh6YV9qMnZMVWlhMmNCN3lXbXNMSjA4bk1wX2Q5TndJRDFaYkwyOHhhQjNra1dEQThia3dMNng0dzIwcDJLTGlJZGZsQTBQdTNLZHJfN1RldHJFWXpFaUZGb2NMMHo0TlA1NFc0SXFXbVhsNGJkU3V4WnVmTVh1YVZFWlUxUkQ1WkY4LV8ta1dTWGM1Nk5nTDlzdmdJUVZGazFkSjNR?oc=5","author":"24/7 Wall St.","title":"Americans Hold Trillions in Unrealized Stock and Real Estate Gains, and Most of It Will Never Be Taxed. The 1921 Rule That Wipes the Slate Clean at Death","snippet":null,"posted_at":"2026-10-04T01:34:00Z","likes":null}],"elsewhere":[],"window":"7d"}}