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词汇
carryover basis
释义
`1`carryover basis `2`
"Nolo Everybody's Legal Dictionary":
The tax basis of someone who receives a gift. The recipient's basis is the same as the giver's; it simply "carries over" when the gift is made.
See Topic: Wills & Estate Planning
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更新时间:2026/6/11 16:36:42