Step-Up In Basis | TaxEDU Glossary - Tax Foundation
https://taxfoundation.org/taxedu/glossary/step-up-in-basis/
webStep-Up In Basis. The step-up in basis provision adjusts the value, or “cost basis,” of an inherited asset (stocks, bonds, real estate, etc.) when it is passed on, after death. This often reduces the capital gains tax owed by the recipient.
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