giver's

Unlike assets left in an estate, the giver's original "cost basis" carries over to the recipient.

The $5 Million Tax Break Anne Tergesen 2011

The recipient's basis is the same as the giver's; it simply "carries over" when the gift is made.

Sui Generis--a New York law blog: 2009

But others fear that the coins have become more about vanity - both the giver's and the receiver's - than about service and sacrifice.

Military's prized "challenge coins" become copycat fad among agencies, politicians, companies 2011

Perhaps deny them the right to make financial contributions, since that money is tainted by the giver's politics/morals.

Bishop bars Patrick Kennedy from communion over abortion 2009

But others fear that the coins have become more about vanity - both the giver's and the receiver's - than about service and sacrifice.

Military's prized "challenge coins" become copycat fad among agencies, politicians, companies 2011

But others fear that the coins have become more about vanity - both the giver's and the receiver's - than about service and sacrifice.

Military's prized "challenge coins" become copycat fad among agencies, politicians, companies 2011

The giver's cost basis, or the amount paid for the investment, "carries over" to the recipient.

Taking Advantage of the Downturn Ben Levisohn 2011

A gift letter should be signed and dated and include the giver's name, address and telephone number, along with his or her relationship to the borrower, according to Total Mortgage Services, a mortgage lender.

Fine Print for 'Gifts' to Home Buyers Amy Hoak 2011

The recipient's basis is the same as the giver's; it simply "carries over" when the gift is made.

Define that term #309 2009

As Mr. Ozawa pointed out, the donation was only illegal because it was made through organizations created by Nishimatsu—in other words, the deception was on the giver's side.

The Tokyo Campaign Finance Inquisition 2011