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🌐 Entity

Gift tax in the United States

Tax imposed on the transfer of ownership of property during the giver's life

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1 news mentions · 👍 0 likes · 👎 0 dislikes

📌 Topics

  • Finance (1)
  • Taxation (1)
  • Wealth Management (1)

🏷️ Keywords

IRS (1) · Gift Tax (1) · Estate Planning (1) · Capital Gains (1) · Financial Gifts (1) · Tax Exclusion (1) · Investment (1)

📖 Key Information

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". When a taxable gift in the form of cash, stocks, real estate, gift cards, 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.

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