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