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When basis increases with the passage of time, this is thought to be:
State Laws
Regulations established by individual states within a country, which govern within their territory and may vary from state to state.
Federal Laws
Laws enacted by the national government of a country that apply to the entire nation, superseding state and local laws where there is conflict.
Beneficiary
An individual or entity entitled to benefits or assets under a will, trust, insurance policy, or other legal instrument.
Insured
A person or entity covered by an insurance policy.
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