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A gift tax is a tax imposed on the transfer of ownership of property. The United States Internal ... The remainder interest gift tax rules apply the gift tax on the entire value of the trust by assigning a zero value to the interest retained by the donor.


Aug 27, 2017 ... Can a married same sex donor claim the gift tax marital deduction for a transfer to his or her ... The general rule is that any gift is a taxable gift.


Jul 16, 2017 ... The gift tax is a tax on the transfer of property by one individual to another while receiving nothing, or less than full value, in return. The tax ...


As you consider making gifts, keep in mind that very different rules determine the tax basis of property someone receives by gift versus receives by inheritance.


Jul 3, 2017 ... The former is commonly referred to as the " annual gift tax exclusion" and the other is commonly referred to as the " lifetime gift tax exemption." ...


Oct 25, 2016 ... For 2017, the estate and gift tax exemption is $5.49 million per individual, up from $5.45 million in 2016. That means an individual can leave ...


Sep 12, 2016 ... Special rules apply to spouses who are not U.S. citizens. ... If someone gives you more than the annual gift tax exclusion amount ($14,000 in ...


Oct 7, 2014 ... However, if the donor does not pay the gift tax, the donee may have to ... savings plan to avoid the gift tax — but note that certain rules apply.


Oct 1, 2007 ... Learn the gift tax rules to reduce the tax consequences when give someone money.