When a donee disposes of appreciated gift property,the recapture amount for the donee is computed by including the recapture amount attributable to the donor.

Question

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The recapture amount for the donee includes the recapture amount attributable to the donor because the donee steps into the shoes of the donor for tax purposes, inheriting the donor's basis and any associated recapture potential.

When a Donee Disposes of Appreciated Gift Property,the Recapture Amount