Uniform basis prior to decedent's death | $100,000 |
plus | |
Increase in uniform basis-before reduction (determined by the following formula) | 33,333 |
[Increase in uniform basis (to be determined)/$50,000 (total appreciation of property since time of transfer)]= | |
[$100,000 (value of property included in gross estate)/$150,000 (value of entire property)] | |
less | 133,333 |
Deductions allowed prior to decedent's death-taken into account under section 1014(b)(9) (determined by the following formula) | 6,667 |
[Prior deductions taken into account (to be determined) $10,000 (total deductions allowed prior to decedent's death)]= | |
[$100,000 (value of property included in gross estate) $150,000 (value of entire property)] | |
Uniform basis under section 1014 | 126,666 |