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Please confirm a couple of points before answering your question.
1. Are you a US citizen or a resident of the US?
2. Has the house that was given to you by your uncle been used by you as your primary home? If so, how long ago did you receive the gift as a house and how long have you lived there?
This home would be considered your primary home if you have owned it for at least 2 years and if you have also lived in the home for at least 2 of the last 5 years. So if your uncle gave you this house at least 2 years ago and you have lived in the house since that time, then this would be considered to be your primary home. That being the case, you can exclude $250,000 from any gain you have from the sale, or $500,000 if you are married filing a joint return.
Since the home was a gift, your basis in the home is the same as your uncle's basis, which is $36,000. If you now sell the home for $420,000, you have a gain of $384,000. If you file your taxes as single you can exclude $250,000 from that gain and would owe tax on the excess gain of $134,000 at the long term capital gains tax rate of 15%.
If you are married and filing a joint return, then you can exclude $500,000 from the gain, which would leave you with no taxable gain at all and no taxes would be due.
If your friend is not a US citizen and does not live in this country, but he is selling a house in this country which someone gave to him, then he would owe tax on the entire amount of the gain he had from the sale. If he is not a US citizen but is a permanent resident of this country, then the same rules apply as the rules which apply for you or any US citizen.
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Whether or not your friend is a US citizen or not, the basis of the home still remains at $36,000, the same as it would for a US citizen.
The only difference is that if your friend is not a US resident, then this is not his primary home and he cannot claim any exclusion on the gain from the sale.