你的理解是正确的，但是gift tax paid allows donee to increase the

carryover basis, 你可以读读税法code section 1015(d). Gift tax allowed to add on base = gift tax x (Net appreciation)/amount of gift.

所有跟帖： 

• 如果part sale, part gift, the transfee's basis = greater of -nnong- ♀ (551 bytes) () 06/07/2014 postreply 14:35:38

• 原来如此。大谢。 -sweetptt- ♂ (0 bytes) () 06/07/2014 postreply 14:36:07

• 不客气，gift的base满搞的，有个dual basis rule，即 -nnong- ♀ (714 bytes) () 06/07/2014 postreply 14:53:42