No loss is realized by the transfer of property by gift, by death or by sale to any person related by blood or marriage at less than the fair market value.
2.26 Ark. Code R. 51-424(a)(1)
No loss is realized by the transfer of property by gift, by death or by sale to any person related by blood or marriage at less than the fair market value.
2.26 Ark. Code R. 51-424(a)(1)