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Gift tax


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Pa. Mother sold home in Fl. I am caretaker.  Mom giving three of us 48,000.  I don’t understand who will owe gift taxes.  She already deducted 50;000 from sale of home to my Brother.  Selling home for 200,000 less 50,000 to Brother.  Can anyone tell me who owes taxes and how much.  Thanks again, Jacar 

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