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carryover basis
Carryover basis occurs when a property transfer also results in a transfer of the transferor's basis in the property. The transferor's basis in the property "carries over" to the transferee.
== Tax law of United States of America==
Carryover basis, also referred to as a ''transferred basis'', applies to inter vivos gifts and transfers in trust.〔IRC § 1015()〕 Generally, a taxpayer's basis in property is the cost to acquire the property.〔IRC § 1012()〕 However, there is an exception for inter vivos gifts and transfers in trust.〔IRC § 1015()〕 For gifts, to calculate a gain, the donee has the same basis in the property as the donor's adjusted basis in the property.〔IRC § 1015 (a)()〕 The same rule applies for calculating a loss, unless the donor's adjusted basis is greater than the fair market value of the property at the time of the gift.〔Treas. Reg. § 1.1015(a)(1)〕 In this case, the loss does not carry over and the basis is the fair market value of the property at the time of the gift.〔IRC § 1015(a)()〕
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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