Um, I don't know what information you're getting but this is easily Googleable eg [1]: > The tax basis of property acquired by a beneficiary from someone who d

Um, I don't know what information you're getting but this is easily Googleable eg [1]: > The tax basis of property acquired by a beneficiary from someone who dies is ordinarily the property's fair market value at the date of the decedent's death. [1]: https://www.fidelity.com/learning-center/personal-finance/what-is-step-up-in-basis https://www.fidelity.com/learning-center/personal-finance/wh...