| Typicality: | 0.582 |
| Saliency: | 0.458 |
| in basis | 30 | other |
| at death | 16 | temporal |
| with no offsetting tax cost | 13 | other |
| asset → receive → a step-up | 52 |
| asset → receive → stepped-up basis | 4 |
| asset → receive → a step-up basis | 3 |
| asset → get → stepped-up basis | 3 |
| negative | neutral | positive |
| 0.138 | 0.776 | 0.087 |
| Raw frequency | 62 |
| Normalized frequency | 0.458 |
| Modifier score | 0.920 |
| Perplexity | 73.852 |