I understand there is a one time way for a family member to transfer real estate to another family member with no taxes. In this case it would be a mother to her son. If this is possible, what is the tax code. Would a quick claim work?

Regards, joe

I think its possible between spouses only.

Transferring real estate would be considered a gift. If the value is greater than $12,000 the gift would have to be reported by the mother to the IRS on a gift tax return, and is counted against her $1M lifetime gift tax exclusion. If the value of the property is greater than $1 million, she (the mother) is liable for the payments of the gift tax. If the value is between $12,00 and $1,000,000 no tax paytmnets are due now, but there may be implications in how the mother's estate could be taxed when she dies.