Dad Bought a $150,000 Annuity That Grew to $300,000 and Left It to You. The $150,000 Gain Is Ordinary Income to You, and the Step-Up That Erased the Tax on His House Never Touches It

The article says a tax-code clause can make one inherited asset pass to a daughter tax-free while another creates a five-figure federal tax bill, despite the same father, estate and date of death. It does not identify the assets or the specific clause.