Soled, Jay A., and Richard L. Schmalbeck. “Determining and Asset’s Tax Basis in the Absence of a Meaningful Transfer Tax Regime”. Columbia Journal of Tax Law 10, no. 1 (January 2, 2019): 49–76. Accessed May 6, 2024. https://journals.library.columbia.edu/index.php/taxlaw/article/view/2865.