谢谢，俺晕了。：）

几点澄清：

1. 不是朋友，是家人（父母子女）

2. 不是common stock, 是 private fund.

3. 这个 private fund, 只能以他的名义投资，当年我们就是将钱给他，以他的名义投入这个 fund。当然他自己也投了不少钱。

其实当年我们给他钱时，也有这个 gift tax 的问题。I don't know how many people here are familiar with private fund. It operates like this: first the investors commit certain amount, say 50000. Then when the fund needs money to invest, it makes a capital call. Though we committed 50k, we don't give 50k at once. Because the amount is small (less than 10k each time) we ignored the gift tax question. But now the fund started distribution, the amount is bigger (more than 10k), therefore the gift tax question arises.

所有跟帖： 

• 再补充一点 -laoyangdelp- ♀ (66 bytes) () 11/22/2012 postreply 21:06:13

• 回复：再补充一点 -临时上网- ♀ (2896 bytes) () 11/23/2012 postreply 08:01:04

• 谢谢。亲戚已经交了capital gain -laoyangdelp- ♀ (253 bytes) () 11/23/2012 postreply 08:58:02

• 结合其它帖来讨论，而且是按遵守税法来讨论。 -临时上网- ♀ (7619 bytes) () 11/23/2012 postreply 14:23:35