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    Form 709 Question

    Couple own a rental proeprty. Each year they give a percentage equal to $24,000 of FMV ($12,000 each) to a son. Every year I reduce the husband's ownership by a percentage and the wife's too. Then I increase the son's owndership by the total reduction.
    For 2008 their lawyer wants the entire $24,000 to come off of the husband's basis.
    Does this change show up anywhere on the Form 709 or does the 709 look the same either way?
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