If depreciable property is passed by death, any depreciation recapture potential carries over to the heir.

Name: If depreciable property is passed by death, any depreciation recapture potential carries over to the heir.
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Quizplus · Accepted Answer

When depreciable property is passed by death, the heir receives a step-up in basis to the fair market value at the time of the decedent's death, effectively eliminating the depreciation recapture potential for the heir.

If Depreciable Property Is Passed by Death, Any Depreciation Recapture