The gift tax rules apply to US citizens. Your uncle would be subject to the gift tax rules even if the real estate is not situated in the US.
- What is considered a gift? Any transfer to an individual, either directly or indirectly, where full consideration (measured in money or money's worth) is not received in return.
- IRS FAQs on Gift Taxes
- Form 709 Instructions
You may want to check with an attorney who specializes in gifts and gift tax returns.
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