{
  "id": "EXC_PRE_1913_APPRECIATION",
  "name": "Pre-1913 Property Appreciation Step-Up",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "Taxpayers selling property (including corporate stock) held since before March 1, 1913, where the 1913 value exceeds the original cost.",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "available",
    "retroactive_note": "Automatic — computed on return",
    "forward_status": "available"
  },
  "description": "For property acquired before March 1, 1913, the basis for determining gain is the higher of the adjusted cost basis or the fair market value as of March 1, 1913.",
  "irc_reference": "IRC §1053",
  "deadline": "",
  "savings_potential": "niche",
  "benefits": "investor",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}