Doug receives a duplex as a gift from his uncle. The uncle’s

Doug receives a duplex as a gift from his uncle. The uncle’s

Doug receives a duplex as a gift from his uncle. The uncle’s basis for the duplex and land is $90,000. At the time of the gift, the land and building have FMVs of $40,000 and $80,000, respectively. No gift tax is paid by Doug’s uncle at the time of the gift.

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