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A gift tax is a tax imposed on the transfer of ownership of property. The United States Internal Revenue Service says, a gift is "Any transfer to an individual, either directly or indirectly, where full consideration (measured in money or money's worth) is not received in return."〔(Frequently Asked Questions on Gift Taxes, Internal Revenue Service )〕 When a taxable gift in the form of cash, stocks, real estate, or other tangible or intangible property is made, the tax is usually imposed on the donor (the giver) unless there is a retention of an interest which delays completion of the gift. A transfer is "completely gratuitous" when the donor receives nothing of value in exchange for the given property. A transfer is "gratuitous in part" when the donor receives some value but the value of the property received by the donor is substantially less than the value of the property given by the donor. In this case, the amount of the gift is the difference. In the United States, the gift tax is governed by Chapter 12, Subtitle B of the Internal Revenue Code. The tax is imposed by section 2501 of the Code.〔.〕 For the purposes of taxable income, courts have defined a "gift" as the proceeds from a "detached and disinterested generosity."〔''Commissioner v. Duberstein'', quoting ''Commissioner v. LoBue'', 351 U.S. 243 (1956).〕 Gifts are often given out of "affection, respect, admiration, charity or like impulses.〔''Duberstein'' at 285 (quoting ''Robertson v. United States'', 343 U.S. 711, 714 (1952)).〕 Generally, if an interest in property is transferred during the giver's lifetime (often called an inter vivos gift) then the gift or transfer would not be subject to the estate tax. In 1976, Congress unified the gift and estate taxes limiting the giver’s ability to circumvent the estate tax by giving during his or her lifetime. Notwithstanding, there remain differences between estate and gift taxes; such as the effective tax rate, the amount of the credit available against tax, and the basis of the received property. There are also types of gifts which will be included in a person's estate; such as certain gifts made within the three-year window before death and gifts in which the donor retains an interest, such as gifts of remainder interests that are not either ''qualified'' remainder trusts or charitable remainder trusts. 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. == Non-taxable gifts == Generally, the following gifts are not taxable gifts:〔 (【引用サイトリンク】 url = http://www.irs.gov/pub/irs-pdf/p950.pdf ) (Rev December 2009)〕 * Gifts that are not more than the annual exclusion for the calendar year (For the year 2015: $14,000 per recipient for any one donor) * Gifts to a political organization for its use * Gifts to charities * Gifts to one's (US Citizen) spouse * Tuition or medical expenses one pays directly to a medical or educational institution for someone. Donor must pay the expense directly. If donor writes a check to donee and donee then pays the expense, the gift may be subject to tax. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Gift tax in the United States」の詳細全文を読む スポンサード リンク
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