Step-Up In Basis — The readjustment of the value of an appreciated asset for tax purposes upon inheritance. With a step up in basis, the value of the asset is determined to be the higher market value of the asset at the time of inheritance, not the value at which… … Investment dictionary
step-up in basis — An increase in the income tax basis of property. The classic step up in basis occurs when a decedent dies owning appreciated property. The property is valued on the date of death or the alternate valuation date. The estate tax is based on the… … Black's law dictionary
step-down in basis — A reduction in the income tax basis of property. See also step up in basis … Black's law dictionary
basis — 1570s, bottom or foundation (of something material), from L. basis foundation, from Gk. basis a step, stand, base, that whereon one stands, from bainein go, step (see COME (Cf. come)). Transferred and figurative senses (of immaterial things) are… … Etymology dictionary
Step 5 — ist eine Programmiersoftware für die speicherprogrammierbaren Steuerungen Simatic S5 von Siemens. Siemens hat diese Software am 1. Oktober 2005 abgekündigt, da die Simatic S5 nicht mehr weiterentwickelt wird. Nachfolgesteuerung ist die Simatic S7 … Deutsch Wikipedia
Step pyramid — Step Pyramids The construction of step pyramids has been an ancient part of several cultures throughout history. These pyramids typically are large and made of several layers, or steps, of stone. The term refers to pyramids of similar design that … Wikipedia
basis — ► NOUN (pl. bases) 1) the foundation of a theory or process. 2) the principles according to which an activity is carried on. ORIGIN Greek, step, pedestal ; related to BASE(Cf. ↑baseness) … English terms dictionary
basis — /bay sis/, n., pl. bases / seez/. 1. the bottom or base of anything; the part on which something stands or rests. 2. anything upon which something is based; fundamental principle; groundwork. 3. the principal constituent; fundamental ingredient.… … Universalium
step-by-step — adjective one thing at a time (Freq. 1) • Syn: ↑bit by bit, ↑in small stages, ↑piecemeal, ↑stepwise • Similar to: ↑gradual * * * | ̷ ̷(ˌ) ̷ ̷| ̷ ̷ adjective : marked by successive degrees u … Useful english dictionary
STEP 5 — Programmiergerät PG685 für STEP 5 Programmierung STEP 5 ist eine Programmiersoftware für die speicherprogrammierbaren Steuerungen Simatic S5 von Siemens. Siemens hat diese Software am 1. Oktober 2005 abgekündigt, da die Simatic S5 nicht mehr… … Deutsch Wikipedia
