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    Related Party Sale

    20 years ago Paul purchased Land for $100,000. In 2021, he sold land to his brother for $150,000. However, the FMV appraised at $190,000.

    If it has any bearing on the transaction, Paul has NOT made a gift to his brother in 2021 of $15,000 or any other amount. Neither Paul nor his brother are married.

    Question:

    1. How much long-term capital gain must Paul report from this transaction?
    2. What is the basis in the land for his brother after the transaction?

    #2
    1) $50,000
    2) $150,000

    Related Party rules have nothing to do with it.

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