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  2. Gift tax in the United States - Wikipedia

    en.wikipedia.org/wiki/Gift_tax_in_the_United_States

    A gift tax, known originally as inheritance tax, is a tax imposed on the transfer of ownership of property during the giver's life. The United States Internal Revenue Service says that a gift is "Any transfer to an individual, either directly or indirectly, where full compensation (measured in money or money's worth) is not received in return."

  3. What Are Gift Tax Rates and When Do You Have To Pay? - AOL

    www.aol.com/gift-tax-rates-pay-210701793.html

    The gift tax is any taxes owed on the gifts you have given. As the giver, you would owe the tax to the IRS and have to fill out a tax form. ... Here’s a breakdown of the federal gift tax rates ...

  4. Charitable contribution deductions in the United States

    en.wikipedia.org/wiki/Charitable_contribution...

    The taxable income of the donor is reduced by $300. If the donor's income was in the 35% income tax bracket both before and after the deduction, the donor's tax liability (amount of taxes owed to the government) is reduced by $105.

  5. Gift tax - Wikipedia

    en.wikipedia.org/wiki/Gift_tax

    In economics, a gift tax is the tax on money or property that one living person or corporate entity gives to another. [1] A gift tax is a type of transfer tax that is imposed when someone gives something of value to someone else. The transfer must be gratuitous or the receiving party must pay a lesser amount than the item's full value to be ...

  6. Are Gifts, Prize Winnings and Non-Cash Bonuses Taxable? - AOL

    www.aol.com/gifts-prize-winnings-non-cash...

    As you gather your receipts and proof of income for Tax Day (April 18 in 2023) you may be forgetting one important detail: If you had any lottery or giveaway wins or non-cash bonuses from your...

  7. 12 types of passive income that aren’t taxable - AOL

    www.aol.com/finance/12-types-passive-income-aren...

    However, if you pay for all premiums of a health or accident insurance plan, any disability payments you receive are not considered taxable income. Gifts. Gifts can sometimes be taxable to the ...

  8. Commissioner v. Duberstein - Wikipedia

    en.wikipedia.org/wiki/Commissioner_v._Duberstein

    Commissioner v. Duberstein, 363 U.S. 278 (1960), was a United States Supreme Court case from 1960 dealing with the exclusion of "the value of property acquired by gift" from the gross income of an income taxpayer. [1] It is notable (and thus appears frequently in law school casebooks) for the following holdings:

  9. What Types of Income Aren’t Taxable? - AOL

    www.aol.com/news/types-income-aren-t-taxable...

    Two things in life are certain: death and taxes. Both are grim, but there's some good news about the latter. No matter what line of work you happen to find yourself doing these days, you know that ...