<prompt> Translate the following text to SwahiliI 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.  <response>: Niliona majadiliano ya shule ya sheria kuhusu dhana ya msingi au msingi wa hatua kwa hatua kuwa rahisi kufuata kama sheria dhidi ya ubinafsi. 