<prompt> Translate the following text to EnglishNiliona majadiliano ya shule ya sheria kuhusu dhana ya msingi au msingi wa hatua kwa hatua kuwa rahisi kufuata kama sheria dhidi ya ubinafsi.  <response>: I found law school discussions concerning the concept of basis or stepped-up basis to be about as easy to follow as the rule against perpetuities. 