Yes. Your children

回答: per above answers, both capital gain andPineRock2014-10-17 10:08:11

get cost basis as Fair Market Value. If they sell immediately, they don't need to pay any tax.

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This is really good to know. -PineRock- 给 PineRock 发送悄悄话 (0 bytes) () 10/17/2014 postreply 11:49:00

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