receives a stepped-up basis, which is its market value at the time the benefactor dies (Internal Revenue Code § 1014(a)). A stepped-up basis can be higher...

inheritance: Assets acquired by inheritance are eligible to receive stepped-up basis, meaning the fair market value of the asset at the time of the decedent's...

inherited assets are automatically revalued to their current or "stepped-up" basis, any capital gains are permanently exempted from taxation. Family...

algebra, a Gröbner basis is a particular kind of generating set of an ideal in a polynomial ring K[x1, ..., xn] over a field K. A Gröbner basis allows many important...

administration (including funeral expenses) and certain other deductions, see Stepped-up basis. State estate taxes are deductible, with limitations, in computing...

capital gain. Under the stepped-up basis rule, for an individual who inherits a capital asset, the cost basis is "stepped up" to its fair market value...

A step pyramid or stepped pyramid is an architectural structure that uses flat platforms, or steps, receding from the ground up, to achieve a completed...

Nonetheless, the Sarmatian connection continues to have popular appeal; it is the basis of the 2004 film King Arthur. Riothamus (also spelled Riotimus) was a historical...

When interpreted as the matrices of the action of a set of orthogonal basis vectors for contravariant vectors in Minkowski space, the column vectors...

the use of red brick as building material and the features of stepped gables. Stepped gables on early 20th-century Dutch Revival buildings on S William...

4. Each basis determines a unique BFS: for each basis B of m indices, there is at most one BFS x B {\displaystyle \mathbf {x_{B}} } with basis B. This...

Seven Up! at IMDb 7 Plus Seven at IMDb 21 Up at IMDb 28 Up at IMDb 35 Up at IMDb 42 Up at IMDb 49 Up at IMDb 56 Up at IMDb 7 Up & Me at IMDb 63 Up at IMDb...

sister, continued with Kumiko, triggered sex addiction in her until Noboru stepped in. Subsequently, in a discussion between Toru and May, Toru says Kumiko...

A system basis chip (SBC) is an integrated circuit that includes various functions of automotive electronic control units (ECU) on a single die. It typically...

is proportional to the step size. The Euler method often serves as the basis to construct more complex methods, e.g., predictor–corrector method. Consider...

Step by Step Up to Union With God (Persian: پله‌پله تا ملاقات خدا) is a book by Abdolhossein Zarrinkoob, a scholar of Iranian literature, history of literature...

St. Thomas, Ontario, Canada. It is made up of a mayor and seven aldermen who are elected on an "at-large" basis. Elections for the city council are held...

In mathematics, a Janet basis is a normal form for systems of linear homogeneous partial differential equations (PDEs) that removes the inherent arbitrariness...

volunteers. Major Arthur Godfrey Peuchen of the Royal Canadian Yacht Club stepped forward and climbed down a rope into the lifeboat; he was the only adult...

move up a whole step (two piano keys) to B, move up a half step (one piano key) to C, then up a whole step to D, a whole step to E, a half step to F,...

gleefully lampooned in vaudeville and popular song, and formed the basis for Bringing Up Father. Varied interpretations of McManus's work often highlight...

stand-up comedy began around the turn of the century, evolving from a variety of sources including minstrel shows and vaudeville. Early stand-up comedians...

the Aufbau principle (/ˈaʊfbaʊ/, from German: Aufbauprinzip, lit. 'building-up principle'), also called the Aufbau rule, states that in the ground state...

are used to change AC voltage levels, such transformers being termed step-up or step-down type to increase or decrease voltage level, respectively. Transformers...

Peter Pan; or, the Boy Who Wouldn't Grow Up, often known simply as Peter Pan, is a work by J. M. Barrie, in the form of a 1904 play and a 1911 novel titled...

not Arabs!" and Weir stepped in front of the camera before the control room cut to a commercial break. The same night ACT UP demonstrated at the studios...

stand-alone on practically any operating system. The idea was to use OpenStep code as a basis for network-wide applications running across different platforms...

theoretically infinite bandwidth and so overlap in the Fourier basis, signal processing approaches to step detection generally do not use classical smoothing techniques...

The biological basis of personality is a collection of brain systems and mechanisms that underlie human personality. Human neurobiology, especially as...

^19 : On Day 70, captain Isha had option to chose eviction on basis of public votes or on basis of her decision which would be made on the grounds of account...