There are plenty of other ways to mitigate estate taxes but I canu2019t see howthis one would work. The main problem would be the difficulty of making aprofitu2026.for any purpose.The stepped up cost basis on the property a person inheritsu2014stocks a piece ofproperty art work or whateveru2022 is premised on the fact that inheritance taxeswere already calculated and paid on todayu2019s price for that property.By example your parents buy Microsoft 10 years ago for 20000. They passaway and leave you 50000 of Microsoft stock. The inheritance tax rate willbe applied to the entire amount at todayu2019s value 50k.So when you inherit that stock itu2019s as though you bought it on that dayrather than 10 years earlier.By contrast if your parents had sold their Microsoft a month before theirdeath they would have paid tax on their 30k gain. Then on their death theestate would still owe estate tax on the 50k cash left to you.