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