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step-up
[step-uhp]
adjective
effecting an increase.
Electricity., serving to increase voltage.
a step-up transformer.
(of a lease) allowing for gradual rent increases to the highest amount permissible.
noun
an increase or rise in the rate or quantity of something.
step up
verb
(tr) to increase or raise by stages; accelerate
(intr) to make progress or effect an advancement; be promoted
baseball to move into batting position
to come forward and take responsibility for something
adjective
(of a transformer) increasing a low voltage applied to the primary winding to a higher voltage on the secondary winding Compare step down
informal, involving a rise by stages
noun
informal, an increment in quantity, size, etc
Word History and Origins
Origin of step-up1
Idioms and Phrases
Increase, especially in stages, as in We've got to step up production . [Early 1900s] Also see step down , def. 2.
Come forward, as in Step up to the podium, folks, and I'll show you how it works . [Mid-1600s]
Example Sentences
If you gift your daughter the house — leaving aside the debate over using “gift” as an adjective — your daughter would lose her step-up in basis.
If you married, she would get a step-up in basis on those assets, potentially saving roughly $500,000 in capital-gains taxes.
It is an alternative to putting you on the deed, which would rob him off a full step-up in basis.
"No country should be left alone in the face of such evil," he wrote on Telegram, reiterating the need for Ukraine's allies to step-up support.
“The countervailing tension exists between avoiding estate tax through lifetime transfers and avoiding capital gains tax through step-up at death,” he says.
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