Yes, I read the information on the link.  The partnership should have made a 754 election.   If the partnership fails to make the election, it can file for late relief under Treasury Regulation Section 301.9100-2, which is an automatic 12-month extension for IRC Section 754 elections. If more than 12 months have passed, late relief can still be requested but must be approved by the Commissioner.  

One of two triggering events must occur- certain transfers of a partnership interest. Which appears to be when she inherited the partnership shares.   This would allow a partnership to adjust the basis of the property within a partnership.    But wouldn't this adjustment benefit both partners, even the one that did not inherit the shares?   

Real estate - Yes; owned by the Partnership; not Inherited by this spouse.- But the wife inherited his interest in the partnership, which sounds like unless they made a 754 election or request late relief from the Commissioner, the wife' s beginning basis in the partnership is her husband's basis in the partnership at the time of death?