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@abctax55 wrote:

If the FMV of the property at the time the donor made the gift  "... is less than the donor's adjusted basis"

@getsmarttax88 

HIGHLY unlikely with a house...

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Especially when the question asked is, "At this time I am trying to determine the gain on the sale of the gifted property.

But then, who takes the time to read the questions anymore?