Taxable Gifts

Some articles on gift, taxable gifts, taxable:

Taxation In The United States - Estate and Gift Tax
... Estate and gift taxes in the United States are imposed by the Federal and some state governments ... Gift taxes are levied on the giver (donor) of property where the property is transferred for less than adequate consideration ... The Federal gift tax is computed based on cumulative taxable gifts, and is reduced by prior gift taxes paid ...
Estate Tax In The United States - Federal Estate Tax - Tentative Tax
... based on the tentative tax base, which is the sum of the taxable estate and the "adjusted taxable gifts" (i.e ... taxable gifts made after 1976) ... The tentative tax is reduced by gift tax that would have been paid on the adjusted taxable gifts, based on the rates in effect on the date of death (which means that the reduction is ...