I am looking at buying 25% of my mother's property (she is still alive and living in this home). The reason for this purchase is to offset one of my siblings debt and to buy him out of his 25% inheritance of this property upon her death. If I have my mother change ownership of her home to 75% her and 25% me - will I avoid paying capital gain taxes when I inherit the remaining 75% of the home upon her death - as I will already have been a partial owner?