"There are other reasons as well why your logic is not good. You need to think about this stuff in other than straight tax ways."

If you truly are a diversified investor, you try to manage appropriate holdings and activities in the account(s) that have beneficial treatment for that type of activity. It's interesting to see the reaction from someone who is so proud of appreciated stock value (well, until a few weeks ago...) in their IRA, and their own investment accounts are not as aggressive, because they thought only the Gain on Sale would be taxed from the IRA

And there is no real Math to do for this event; it's just a Value for the property given. Basis, gain, etc, is moot.