carryover basis

The basis of property transferred by gift or in trust, equaling the transferor’s basis.

— Also termed substituted basis. [Cases: Internal Revenue 3201.]

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词条贡献者

译者Sherry，毕业于欧洲顶尖的高级翻译学院，擅长翻译各种与复杂并购相关的法律文件。