Foundation (engineering)
A foundation is the element of a structure which connects it to the ground, and transfers loads from the structure to the ground. Foundations are generally considered either shallow or deep. Foundation engineering is the application of soil mechanics and rock mechanics (Geotechnical engineering) in the design of foundation elements of structures.
Stepped-up basis
"Basis" is generally the amount you have invested in an asset. Thus, in the very simple case, if you buy a house for $35,000, your "basis" is $35,000.