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FMV Less Than Donor's Adjusted Basis
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Publication 17 - Your Federal Income Tax (For Individuals) - Basis Other Than Cost
FMV less than donor's adjusted basis. If the FMV of the property at the time of the gift is less than the...
Publication 551 - Basis of Assets - Basis Other Than Cost
FMV Less Than Donor's Adjusted Basis. If the FMV of the property at the time of the gift is less than the...
Related Topic Links
related topicAdjusted Basis
related topicAdjustments to Income
related topicFair Market Value
related topicFMV Equal to or More Than Donor's Adjusted Basis