stepped-up basis stepped-up basis “stepped-up basis” rule “stepped-up basis” rule “stepped-up basis” rule “stepped-up basis” rule “stepped-up basis” rule stepped-up basis stepped-up basis basis step-up stepped-up basis stepped-up basis stepped-up basis basis step-up stepped-up basis Step Up stepped-up basis fair value at the date of your death From the US Tax Code stepped-up basis stepped up basis