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

资深译员Gilbert，国际知名法学院法律翻译专业，擅长翻译各类与复杂知识产权诉讼相关的法律文件。