In article ,
"Malcom \"Mal\" Reynolds" wrote:


if the estate is a corporation how can the estate be inherited other than the
normal process of shareholders/members of the corporation. If a corporation
dies, it should pay taxes on the proceeds of the dissolution

But the person dies, not the corp. One of the reasons behind a corp is
to last longer than the individual. Besides, this doesn't begin to talk
about the main problem, that is traditionally has been used as a means
to take away money when someone has more than the PTB think they should.
I think an inheritance tax is fine as long as it taxes what is
inherited at the same rate as it would have in a non-death situation.
Inheriting stock, pay the cap gains like any other sale (although I
would also be happy with no taxes, but no update in basis so we'd still
get the some amount of money when sold... even if two more generations
later)./

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