Step-up in basis, or stepped up basis, is what happens when the price of an inherited asset on the date of the decedent's death is above its original purchase price. The tax code allows for the raising of the cost basis to the higher price, minimizing the capital gains taxes owed if the asset is sold later.
房产投资挺好，但就是感觉除非做1031，越赚钱多就越没法卖。Capital gain再加上以前报的depreciation，赚的钱都上税了
Step-up in basis, or stepped up basis, is what happens when the price of an inherited asset on the date of the decedent's death is above its original purchase price. The tax code allows for the raising of the cost basis to the higher price, minimizing the capital gains taxes owed if the asset is sold later.
https://www.investopedia.com/terms/s/stepupinbasis.asp?
Step-Up in Basis Definition - Investopedia
较真的酸果儿。
赠与房产没有stepup basis，只有继承房产才有。
不谈死后，都是生前的。
https://www.cchcpelink.com/depreciation-of-assets
每个州的继承法不一样