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You shouldn't be liable for capital gains as you are selling it for the amount of your downpayment...so there would be no gain on the sale since your purchase price was the downpayment plus the loan. And, you would have no gift tax on the transfer of the equity...the portion of the transfer over the return of your downpayment would be considered a gift. Recipients of gifts are not subject to gift tax. And, there should also be no gift tax due from the donor. Each donor can give $14,000 per year per person under the annual gift exclusion. In addition to that, for any amounts in excess of the $14,000 in a year, each person has a $5,450,000 lifetime exemption....which means a person can give a cumulative amount of up to $5,450,000 in gifts over and above the $14,000 annual gift exclusion amount without incurring gift tax....the donor must file a gift tax return to let the IRS know how much of the lifetime exemption is being used, but there will be no gift tax until cumulative additional gifts have exceeded the $5,450,000.
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