According to the 3520 instructions, if more that $100,000 is received from a non-resident alien, his gift must be reported on the 3520. This includes gifts from foreign persons related to the non-resident alien. If all parties are related, then the aggregate total of $110,000 must be reported on the 3520.
To be considered related, there must be a lineal relationship between your father, brother and uncle. Since your uncle has a lineal relationship with your brother, then the aggregate gift amount of $110,000 must be reported on the 3520 per IRS stipulation.
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