Death: Unused expenses and deprecation are lost.
Even without 280A, accumulated deprecation is wiped out anyway. The basis is reset per sections 1015ff.
Other things regarding death:
- Capital losses are lost (there's a revenue ruling saying this).
- Passive losses come out (death is a full disposition of an interest in the activity).
- Unrecovered basis in a pension without a surivivor option is an itemized deduction. That doesn't apply to IRAs as they continue beyond death.
I don't recall what happens to an NOL carryforward.