26 CFR § 1.1015-5 - Increased basis for gift tax paid.

来源: 于 2021-09-30 07:35:22 [博客] [旧帖] [给我悄悄话] 本文已被阅读：次

https://www.law.cornell.edu/cfr/text/26/1.1015-5

The increased basis of property after first sale/gift would be the fair market value of the property