The split basis rule for determining the basis of gifts allows for the transfer of unrealized losses from one taxpayer to another for calculation of gains.

Name: The split basis rule for determining the basis of gifts allows for the transfer of unrealized losses from one taxpayer to another for calculation of gains.
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The Answer of The split basis rule for determining the basis of gifts allows for the transfer of unrealized losses from one taxpayer to another for calculation of gains.

The Split Basis Rule for Determining the Basis of Gifts