Da skatten ved salg af aktiver normalt betales omgående, mens skattefordelene ved forøgelsen af de solgte aktivers værdi realiseres over tid (periodiske afskrivninger), vil et skattepligtigt salg af et selskabs aktiver normalt forøge den samlede nettobeskatning for både sælger og køber.
Since the tax on disposal is generally paid up front but the tax benefits of the stepped-up basis in the assets being sold arise over time (periodic depreciation), the effects of having a taxable sale of assets at the company level is generally an increase in the net aggregate tax of the seller company and the acquiring company.