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You inherit stock. If you inherit controlling interest you are entitled to all the Big Macs you can eat for life.

When the estate passes the property to the heir you follow uniformity of basis rule (treas. reg 1.1014-4). FMV and basis of decedent are not factors.

I use Carbonite and it shows me what is being backed up with a little green dot. Even still, I have to check it often to be sure it's being done. So, I'm still a detective, just not a real good one. Off topic; @RitaBdidn't realize that PMS was first documented in the Bible. It says, "Mary rode Joseph's ass all the way to Bethlehem." Or something like that. I'm glad I could validate her. Maybe this can help others, too. You're welcome.

If the property is inherited with a step up in basis, I don't think that depreciation prior to the date of death will have any bearing on the calculation of gain or loss.