I will gift a house I owned lived in to my niece. It is outside US. Will a tax (cgt/other) be imposed? Meanwhile my sister will send to my US bank a large sum for my use.

I want to gift my old house to my brother or his daughter, does this on its own provoke tax? At the same time my family will send me and my husband a large sum of money for us to buy a house in the NJ. Will this be taken as nevertheless a sale of property and therefore tax payable on it