Regarding the effects of § 1014(e)(i.e. ,step-up in basis and the one-year rule),comment on the following variables.
Definitions:
Income Elasticity
A measure of how much the quantity demanded of a good responds to a change in consumers' income, holding everything else constant.
Housing Demanded
The quantity of residential properties that buyers are willing and able to purchase at a given price level.
Demand Elasticity
A quantification of the effect of price variation on the demand level for a specific good.
Income Elasticity
A measure of how much the quantity demanded of a good or service changes in response to a change in consumers' income.
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