How many annual exclusions are available?
The annual exclusion applies to gifts to each donee. In other words, if
you
give each of your children $11,000 in 2002-2005, $12,000 in 2006-2008, and
$
13,000 on or after January 1, 2009, the annual exclusion applies to each
gift
上面是irs查到的,意思应该是说按照每个收赠人来收税吧, each donee.
还有,如果像我上面的情况,应该属于换钱,不算赠予吧。
不然的话,如果病人们每年买入的器材总和超过11000,又是通过paypal gift或者银行转帐,不是也
要交赠予税了吗?