Transferred basis=មូលដ្ឋានកំណត់ថ្លៃផ្ទេរ…

មូលដ្ឋានកំណត់ថ្លៃផ្ទេរ៖ មូលដ្ឋាននៃទ្រព្យសម្បត្តិកំណត់តាមមូលដ្ឋានទ្រព្យសម្បត្តិនៅក្នុងដៃនៃអ្នកត្រូវផ្ទេរឲ្យ។
Transferred basis:​ the basis of property determined by reference to the basis of property in the hands of the transferee.
More about Transferred basis:​ A transferred basis is the basis of property in the hands of a transferor, donor or GRANTOR. In this sense a prior owner’s basis in the property is transferred to the taxpayer. Transferred basis occurs in the following transactions: GIFTS, transfers in trusts, certain transfers to controlled CORPORATIONS, contributions to PARTNERSHIPS and LIQUIDATING distributions from a corporation.