[HOT] [Q] Can I use a gift received from a friend to do EB-5 case?
You must have a nice friend. :) The EB-5 regulations state that the capital must have been obtained "through lawful means." 8 CFR 204.6(j)(3). Therefore, the emphasis of proof should be on showing that the giver of this gift made money "lawfully", rather than showing that the gift tax was paid.
It should be noted that different countries have different laws about gifts. Some countries do not impose tax on gifts, while some countries require receivers, rather than givers, to pay tax on the gifts.