Jack, TMFTaxes, William, et al:Thanks for your insights. I'm afraid I may not have phrased the question quite properly. Here's my situation:My mother loaned me $10,000 2 years ago for me to "play the stockmarket". Neither she nor I saw this as a gift to me. In the past 2 years that $10,000 has grown to about $17,000. My problem is that I put that $10,000 with some other money that has always belonged to me and I now have shares of DELL and MSFT in my portfolio that I do not want to sell, ie do not want to pay taxes on. However, I am on margin, and if I give back the $10,000 or $17,000 to my mother in shares of stock I'm afraid to get a margin call (or at the least be way out on margin).Therefore, I would like to transfer as much of the margin debt over to my mother's account.I've tried getting an answer from my broker, no luck. TMFTaxes, I also tried hunting around the Tax School area, also couldn't quite figure it out. Suggestions? Thanks as always for your help.