diff --git a/src/inet/BUILD.gn b/src/inet/BUILD.gn
index 8bbbea0d69526a..77eb03ad819fe2 100644
--- a/src/inet/BUILD.gn
+++ b/src/inet/BUILD.gn
@@ -84,7 +84,6 @@ static_library("inet") {
     "InetInterface.h",
     "InetLayer.cpp",
     "InetLayer.h",
-    "InetLayerBasis.h",
     "InetLayerEvents.h",
     "arpa-inet-compatibility.h",
   ]
diff --git a/src/inet/EndPointBasis.cpp b/src/inet/EndPointBasis.cpp
index a3e5d54486bc7f..0dc43cf79e5ff2 100644
--- a/src/inet/EndPointBasis.cpp
+++ b/src/inet/EndPointBasis.cpp
@@ -34,7 +34,8 @@ namespace Inet {
 
 void EndPointBasis::InitEndPointBasis(InetLayer & aInetLayer, void * aAppState)
 {
-    InitInetLayerBasis(aInetLayer, aAppState);
+    AppState          = aAppState;
+    mInetLayer        = &aInetLayer;
     mLwIPEndPointType = LwIPEndPointType::Unknown;
 }
 
@@ -56,8 +57,9 @@ void EndPointBasis::DeferredFree(System::Object::ReleaseDeferralErrorTactic aTac
 
 void EndPointBasis::InitEndPointBasis(InetLayer & aInetLayer, void * aAppState)
 {
-    InitInetLayerBasis(aInetLayer, aAppState);
-    mSocket = kInvalidSocketFd;
+    AppState   = aAppState;
+    mInetLayer = &aInetLayer;
+    mSocket    = kInvalidSocketFd;
 }
 
 void EndPointBasis::DeferredFree(System::Object::ReleaseDeferralErrorTactic aTactic)
@@ -71,7 +73,8 @@ void EndPointBasis::DeferredFree(System::Object::ReleaseDeferralErrorTactic aTac
 
 void EndPointBasis::InitEndPointBasis(InetLayer & aInetLayer, void * aAppState)
 {
-    InitInetLayerBasis(aInetLayer, aAppState);
+    AppState   = aAppState;
+    mInetLayer = &aInetLayer;
 }
 
 void EndPointBasis::DeferredFree(System::Object::ReleaseDeferralErrorTactic aTactic)
diff --git a/src/inet/EndPointBasis.h b/src/inet/EndPointBasis.h
index 154d32aa132447..a6decde4ae2353 100644
--- a/src/inet/EndPointBasis.h
+++ b/src/inet/EndPointBasis.h
@@ -27,9 +27,8 @@
 #include <inet/InetConfig.h>
 
 #include <inet/IPAddress.h>
-#include <inet/InetLayerBasis.h>
-
 #include <lib/support/DLLUtil.h>
+#include <system/SystemObject.h>
 
 #if CHIP_SYSTEM_CONFIG_USE_SOCKETS
 #include <system/SocketEvents.h>
@@ -47,11 +46,31 @@ struct tcp_pcb;
 namespace chip {
 namespace Inet {
 
+class InetLayer;
+
 /**
  * Basis of internet transport endpoint classes.
  */
-class DLL_EXPORT EndPointBasis : public InetLayerBasis
+class DLL_EXPORT EndPointBasis : public System::Object
 {
+public:
+    /**
+     *  Returns a reference to the Inet layer object that owns this basis object.
+     */
+    InetLayer & Layer() const { return *mInetLayer; }
+
+    /**
+     *  Returns \c true if the basis object was obtained by the specified Inet layer instance.
+     *
+     *  @note
+     *      Does not check whether the object is actually obtained by the system layer instance associated with the Inet layer
+     *      instance. It merely tests whether \c aInetLayer is the Inet layer instance that was provided to \c InitInetLayerBasis.
+     */
+    bool IsCreatedByInetLayer(const InetLayer & aInetLayer) const { return mInetLayer == &aInetLayer; }
+
+private:
+    InetLayer * mInetLayer; /**< Pointer to the InetLayer object that owns this object. */
+
 protected:
     void InitEndPointBasis(InetLayer & aInetLayer, void * aAppState = nullptr);
     void DeferredFree(System::Object::ReleaseDeferralErrorTactic aTactic);
diff --git a/src/inet/InetLayer.cpp b/src/inet/InetLayer.cpp
index 9cb196b9123668..6f8f279b53e878 100644
--- a/src/inet/InetLayer.cpp
+++ b/src/inet/InetLayer.cpp
@@ -656,8 +656,8 @@ CHIP_ERROR InetLayer::HandleInetLayerEvent(chip::System::Object & aTarget, chip:
     // If the event was droppable, record the fact that it has been dequeued.
     if (IsDroppableEvent(aEventType))
     {
-        InetLayerBasis & lBasis = static_cast<InetLayerBasis &>(aTarget);
-        InetLayer & lInetLayer  = lBasis.Layer();
+        EndPointBasis & lBasis = static_cast<EndPointBasis &>(aTarget);
+        InetLayer & lInetLayer = lBasis.Layer();
 
         lInetLayer.DroppableEventDequeued();
     }
diff --git a/src/inet/InetLayer.h b/src/inet/InetLayer.h
index d87917bd9efa0a..5f040b9f22c066 100644
--- a/src/inet/InetLayer.h
+++ b/src/inet/InetLayer.h
@@ -49,12 +49,12 @@
 
 #include <inet/InetConfig.h>
 
+#include <inet/EndPointBasis.h>
 #include <inet/IANAConstants.h>
 #include <inet/IPAddress.h>
 #include <inet/IPPrefix.h>
 #include <inet/InetError.h>
 #include <inet/InetInterface.h>
-#include <inet/InetLayerBasis.h>
 #include <inet/InetLayerEvents.h>
 
 #if INET_CONFIG_ENABLE_TCP_ENDPOINT
diff --git a/src/inet/InetLayerBasis.h b/src/inet/InetLayerBasis.h
deleted file mode 100644
index 4645a8a118e67a..00000000000000
--- a/src/inet/InetLayerBasis.h
+++ /dev/null
@@ -1,64 +0,0 @@
-/*
- *
- *    Copyright (c) 2020-2021 Project CHIP Authors
- *    Copyright (c) 2014-2017 Nest Labs, Inc.
- *
- *    Licensed under the Apache License, Version 2.0 (the "License");
- *    you may not use this file except in compliance with the License.
- *    You may obtain a copy of the License at
- *
- *        http://www.apache.org/licenses/LICENSE-2.0
- *
- *    Unless required by applicable law or agreed to in writing, software
- *    distributed under the License is distributed on an "AS IS" BASIS,
- *    WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
- *    See the License for the specific language governing permissions and
- *    limitations under the License.
- */
-
-/**
- *    This file contains the basis class for reference counting objects by the Inet layer.
- */
-
-#pragma once
-
-#include <system/SystemObject.h>
-
-namespace chip {
-namespace Inet {
-
-class InetLayer;
-
-/**
- *  This is the basis class of reference-counted objects managed by an InetLayer object.
- */
-class InetLayerBasis : public chip::System::Object
-{
-public:
-    /**
-     *  Returns a reference to the Inet layer object that owns this basis object.
-     */
-    InetLayer & Layer() const { return *mInetLayer; }
-
-    /**
-     *  Returns \c true if the basis object was obtained by the specified Inet layer instance.
-     *
-     *  @note
-     *      Does not check whether the object is actually obtained by the system layer instance associated with the Inet layer
-     *      instance. It merely tests whether \c aInetLayer is the Inet layer instance that was provided to \c InitInetLayerBasis.
-     */
-    bool IsCreatedByInetLayer(const InetLayer & aInetLayer) const { return mInetLayer == &aInetLayer; }
-
-protected:
-    void InitInetLayerBasis(InetLayer & aInetLayer, void * aAppState = nullptr)
-    {
-        AppState   = aAppState;
-        mInetLayer = &aInetLayer;
-    }
-
-private:
-    InetLayer * mInetLayer; /**< Pointer to the InetLayer object that owns this object. */
-};
-
-} // namespace Inet
-} // namespace chip
diff --git a/src/inet/UDPEndPoint.h b/src/inet/UDPEndPoint.h
index 50057ad93e6f4a..eadb2d935e3858 100644
--- a/src/inet/UDPEndPoint.h
+++ b/src/inet/UDPEndPoint.h
@@ -242,7 +242,7 @@ class DLL_EXPORT UDPEndPoint : public EndPointBasis
     /**
      * Close the endpoint and recycle its memory.
      *
-     *  Invokes the \c Close method, then invokes the <tt>InetLayerBasis::Release</tt> method to return the object to its
+     *  Invokes the \c Close method, then invokes the <tt>EndPointBasis::Release</tt> method to return the object to its
      *  memory pool.
      *
      *  On LwIP systems, this method must not be called with the LwIP stack lock already acquired.