The IRS has issued proposed regulations that provide rules for determining a taxable beneficiary’s basis in a term interest in a charitable remainder trust upon a sale or other disposition of all interests in the trust to the extent that basis consists of a share of adjusted uniform basis. (REG-154890-03)
http://www.ofr.gov/(X(1)S(2zp4glzpco5drgatg4rwdiyp))/OFRUpload/OFRData/2014-00807_PI.pdf