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

法律翻译Frank，毕业于英国一流的高级翻译学院，专注翻译各类与娱乐、体育及媒体有关的法律文件。