I do have a question regarding 1099-B Brokerage and Barter.  A son was given stocks as a gift.  The mother gifted $15,000 and the father gifted $15,000.  The investment firm issued various 1099's (dividends and proceeds from sale of certain stocks) which was reported on Proseries..  In addition, the consolidated 1099-B shows the full amount of proceeds gifted but this should not be reported unless there is a sale, correct?