继承过户时的fair market value

http://www.investopedia.com/terms/s/stepupinbasis.asp

一般说最早的价值最便宜，继承过户时价值会高一些，这样继承房产以后卖可以免一些增值税。

*  *  * 

但是你这种情况，似乎继承过户时价值变少了，这样你作为继承人以后卖还要多交一些增值税。

http://www.rhowellsconsulting.com/inherited_property.htm

The basis “step-up” rule can become a “step-down” rule as well. That is, if a decedent dies owning property that has declined in value, its basis is lowered to the date of death value. Proper planning calls for seeking to avoid this loss of basis. In this case, however, giving the property away before death will not preserve the basis: when property which has gone down in value is the subject of a gift, the donee must take the date of gift value as his basis (for purposes of determining his loss on a later sale). The best idea for property which has declined in value, therefore, is for the owner to sell it before death so he can enjoy the tax benefits of the loss.