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Technology Stocks : Intel Corporation (INTC) -- Ignore unavailable to you. Want to Upgrade?

To: carl a. mehr who wrote (87397)	8/29/1999 11:45:00 PM
From: James B. Ditsworth	Read Replies (3) \| Respond to of 186894

<OT> Carl and all INTC regulars: I'm probably in the same situation as some of the readers of this thread: specifically, I am sitting on beaucoup capital gains with INTC, having purchased the stock in 1994. I am aware of a step-up in cost basis at the time of my death if the stock is passed on to my wife (the stock is in my name). But - Is anybody familiar of any other situations where a step-up in cost basis can occur? Gifting to minors? Inheritance with other beneficiaries? Gifting to an irrevocable trust? Thanks very much for any information which you can provide. Regards to all INTC Longs. JDitsworth