CALIFORNIA FAMILY LAW
...Income Tax Matters
......Community Property: Assets
.........Real Property/Family Residence
............Carryover Basis
4 Cards On This Topic:

Party awarded family residence takes c/p basis even if payments made or notes given to other spouse.

Transferor must provide sufficient documents for transfers to ascertain basis in property received in dissolution

No stepped-up in basis when one spouse buys other spouse's interest in family residence.

W received no step up in basis for purchasing H's interest in business; H received money tax free; rules summarized.