gift tax
- n a tax imposed on transfers of property by gift during the lifetime of the giver
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- Where Not To Die In 2013 Update
When it comes to state death taxes, nothing?s certain. In the spring legislative season: Indiana made the repeal of its inheritance tax retroactive to Jan. 1; Delaware decided not to let its temporary estate tax sunset on July 1; and Minnesota tweaked its estate tax to apply to non-residents who own property there through pass-through entities?and it added a gift tax.
June 13, 2013 - Forbes