United States Code: Title 26,1014. Basis of property acquired from a decedent | LII / Legal Information Institute(a) In general
Except as otherwise provided in this section, the basis of property in the hands of a person acquiring the property from a decedent or to whom the property passed from a decedent shall, if not sold, exchanged, or otherwise disposed of before the decedent’s death by such person, be—
(1) the fair market value of the property at the date of the decedent’s death,
Turtledude, wrong as usual.