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Gift by Seller

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    Gift by Seller

    In reading some old posts it seems the consensus that if a home was sold by a related party for $200,000 and then gave a gift of $50,000 to the related buyer that the sale was actually for the $200,000? this gift was listed on the closing statement and the buyer got that much money at closing.I don't know whether the seller got a 1099 for that amount. I'm asking on the buyer's side.

    Would the buyer's basis be the $200,000 or $150,000?
    JG
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