; and (C) by adding at the end the following new paragraph: (2) Gifts after December 31, 2018 (A) In general If the property was acquired by gift after December 31, 2016, the basis shall be the fair market value of such property at the time of the gift. (B) Special rules for charitable organizations In the case of any property acquired by an organization described in section 170(c) by gift, subparagraph (A) shall not apply and paragraph (1) shall be applied without regard to the phrase and before January 1, 2019 . . (2) Property acquired from decedent spouses Section 1014 of such Code is amended by adding at the end the following new subsection: (g) Property acquired from decedent spouses In the case of any property acquired from or which has passed from a decedent in a transfer described in section 1041(a)(1), the basis of such property in the hands of the transferee shall be determined under section 1041(b) and not this section. . (3) Rule for transfers between spouses (A) In general Section 1041(b) of the Internal Revenue Code of 1986 is amended to read as follows: (b) Transferee has transferor's basis In the case of any transfer of property described in subsection (a), the basis of the transferee in the property shall be the adjusted basis of the transferor. . (B) Conforming amendment Section 1015(e) of such Code is amended by striking 1041(b)(2) and inserting 1041(b) . 213. Exclusion of certain amounts of realized capital gain (a) In general Part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986, as amended by section 111, is amended by inserting after section 139H the following new section: 139I. Exclusion gain from transfers of appreciated assets at death (a) In general Gross income shall not include so much of the aggregate gain from transfers at death described in 1261(a) of any capital asset as does not exceed $100,000. (b) Special rules for real property used for farming (1) In general (A) Application of section In the case of qualified real property— (i) subsection (a) shall be