謝謝，俺暈了。：）

幾點澄清：

1. 不是朋友，是家人（父母子女）

2. 不是common stock, 是 private fund.

3. 這個 private fund, 隻能以他的名義投資，當年我們就是將錢給他，以他的名義投入這個 fund。當然他自己也投了不少錢。

其實當年我們給他錢時，也有這個 gift tax 的問題。I don't know how many people here are familiar with private fund. It operates like this: first the investors commit certain amount, say 50000. Then when the fund needs money to invest, it makes a capital call. Though we committed 50k, we don't give 50k at once. Because the amount is small (less than 10k each time) we ignored the gift tax question. But now the fund started distribution, the amount is bigger (more than 10k), therefore the gift tax question arises.

所有跟帖： 

• 再補充一點 -laoyangdelp- ♀ (66 bytes) () 11/22/2012 postreply 21:06:13

• 回複：再補充一點 -臨時上網- ♀ (2896 bytes) () 11/23/2012 postreply 08:01:04

• 謝謝。親戚已經交了capital gain -laoyangdelp- ♀ (253 bytes) () 11/23/2012 postreply 08:58:02

• 結合其它帖來討論，而且是按遵守稅法來討論。 -臨時上網- ♀ (7619 bytes) () 11/23/2012 postreply 14:23:35