Yes, you must pay taxes on the gains. This answer assumes the eTrade account was not a traditional IRA.
When the stocks were 'transferred' they actually sold the stock and transferred the proceeds. For this reason the gains must be taxed and then you may be able to take a deduction for the money you put into the IRA. Keep in mind that the amount you are limited on the amount you are allowed to put into an IRA each year.
For 2022, 2021, 2020 and 2019, the total contributions you make each year to all of your traditional IRAs and Roth IRAs can't be more than:
- $6,000 ($7,000 if you're age 50 or older), or
- If less, your taxable compensation for the year
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