stepped up basis and depreciation

"Bruce Campbell" wrote

You would get a basis adjustment to the values as of the date of death. There is an alternative valuation date of 6 months later that may be used in some cases. How the property was used doesn't affect the value to the heirs.

If the property is to be rented, then depreciation is on the new basis values. If not rented or otherwise depreciated, then that value is the basis going forward. Any gain or loss on a future sale is based on that date of death value.

Upon death the beneficiaries get a home valued at the stepped up basis. My question is, if part of the home was previously used a rental income property and depreciated, but was not used as a rental at time of death, does this affect the basis? If this is addressed by the IRS, where would it be?

Thanks

No. Depreciation taken by the decedent is wiped out by the basis reset. IRC Section 1014.