An owner of a taxable account dies & spouse inherits stocks. She gets the stepped up basis and after 8 months, sales the securities. Is that long or short term gains?

[JulieCo]

Inherited property.

If you inherit property, you are considered to have held the property longer than 1 year, regardless of how long you actually held it.

https://www.irs.gov/publications/p544#en_US_2018_publink100072659