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Gift tax
A graduated Tax assessed against a person who gives Money or an Asset to another person without receiving fair compensation. A significant amount of each gift is tax-free. There are no Exclusion limits on gifts given to a spouse unless the spouse is not a U.S. citizen. The recipient of the gift does not report income except when the gift is a Property or stock. The recipient still has to pay taxes if he or she makes a Profit from the gift.
Related Terms: 13
Asset , ACH , CLU , ECI , Exclusion , FICA , Inc. , ITS , Money , Profit , Property , Repo , Tax
Semi Related Terms: 664 CLICK HERE TO VIEW
10-K ,
19c3 stock ,
Active asset ,
Asset ,
Asset/equity ratio ,
ACH ,
Asset management account ,
Accrual of discount ,
After-tax basis ,
American Stock Exchange ,
Amortization of premium ,
Asset-backed security ,
Asset swap ,
At par ,
All or any part ,
At best ,
At call ,
Active money ,
Accumulated earnings tax ,
Adjustable rate preferred stock ,
At risk ,
Asset acquisition ,
Asset class ,
Asset financing ,
Add-on service ,
Abstract of title ,
Action to quiet title ,
As is ,
Assignment to creditors ,
Attorney in fact ,
Asset-based finance ,
Asset-based lending ,
Asset conversion loan ,
Assignment of mortgage ,
A shares ,
Asset allocation fund ,
Asset turnover ,
Average price per share ,
At the money ,
After-tax contributions ,
Across the board ,
Additional paid-in capital ,
Affiliated person ,
Abusive tax shelter ,
Ad valorem ,
After-tax ,
Alternative Minimum Tax ,
Amount recognized ,
Annual exclusion ,
Assessed value ,
Against the box ,
At the bell ,
At the close ,
At the figure ,
At the full ,
At the market ,
At the opening order ,
Away from the market ,
Back pay ,
Below the line ,
Book profit ,
Books of final entry ,
Books of original entry ,
Book value per share ,
Banking Act of 1933 ,
Barren money ,
Bid-to-cover ratio ,
Bureau of Public Debt ,
Brought over the wall ,
Buying on margin ,
Buy limit order ,
Buy on close ,
Buy on opening ,
Buy the book ,
Broad money ,
Basic earnings per share ,
Balance of payments ,
Board of Governors ,
Breaking the syndicate ,
Bill of exchange ,
Bill of sale ,
Breach of trust ,
By the book ,
Bailing out ,
B shares ,
Borrowed stock ,
Back taxes ,
Before-tax income ,
Break-even tax rate ,
Breadth-of-market theory ,
Beat the gun ,
Capital asset ,
Cash asset ratio ,
Cost Of Goods Sold ,
Cost of sales ,
Current income ,
Certificate of Participation ,
Committee on Uniform Securities Identification Procedures ,
Common stock equivalent ,
Call money rate ,
Closed out ,
Code of procedure ,
Capitalization of income ,
Cost of Living Adjustment ,
Cost-of-living index ,
Council of Economic Advisers ,
Cyclical stock ,
Certificated stock ,
Chasing the market ,
Cheapest to deliver ,
Chicago Board of Trade ,
CLU ,
Cost-of-living rider ,
Callable stock ,
Capital gains distribution ,
Certificate of stock ,
Consumer stock ,
Control stock ,
Cost of carry ,
Certificate of title ,
Community property ,
Cancellation of debt ,
Cash-out refinancing ,
Certificate of Claim ,
Commercial property ,
Cost of debt capital ,
Cost of funds ,
Credit limit ,
Crowding out ,
C shares ,
Class of options ,
Close to the money ,
Cash Against Documents ,
Certificate of Occupancy ,
Cloud on title ,
Cash or Deferred Arrangement ,
Capital Asset Pricing Model ,
Class A Shares ,
Class B Shares ,
Crash of 1929 ,
Crash of 1987 ,
Capital gains tax ,
Consolidated tax return ,
Coefficient of determination ,
Certificate of delivery ,
Close a position ,
Close out ,
Cornering the market ,
Curbs in ,
Curbs out ,
Deferred tax ,
Direct profit ,
Deposit in transit ,
Date of issue ,
Date of payment ,
Debt limit ,
Division of Enforcement ,
Division of Investment Management ,
Division of Market Regulation ,
Do Not Reduce ,
Date of record ,
Dividend in arrears ,
Desk (the) ,
Division of labor ,
Daily trading limit ,
Deal stock ,
Defensive stock ,
Distribution stock ,
Donated stock ,
Doing business as ,
Durable Power of Attorney ,
Date of maturity ,
Debtor in possession ,
Debtor-in-possession financing ,
Deed of Release ,
Deed of Trust ,
Discharge of bankruptcy ,
Discharge of lien ,
Due-on-sale clause ,
Deep in the money ,
Deep out of the money ,
Deed of Surrender ,
Department of Housing and Urban Development ,
Dirty stock ,
Dogs of the Dow ,
Disposable income ,
Depth of market ,
Earning asset ,
Earnings report ,
Eurodollar certificate of deposit ,
Escrowed to maturity ,
Ex-legal ,
Either-or order ,
Extended broad money ,
ECI ,
E-mini ,
Exchange against actuals ,
Exchange of spot ,
Ex-pit transaction ,
Exclusion ,
Effective tax rate ,
Employee Stock Purchase Plan ,
Employee stock repurchase agreement ,
Ex-all ,
Exercise limit ,
Ex-warrants ,
Estate tax ,
Employee Retirement Income Security Act of 1974 ,
Exclusion ratio ,
Ex-rights ,
Ex-rights date ,
Earned income tax credit ,
Estimated tax ,
Excess profits tax ,
Excise tax ,
Financial asset ,
First In First Out ,
Fixed asset ,
Face-amount certificate ,
Fixed income ,
Fixed income equivalent ,
Fixed-income arbitrage ,
Flight to quality ,
Flow of funds ,
Free bond ,
Fill or kill ,
Free riding ,
Front-ending an order ,
Fiat money ,
Forward P/E ,
Fully diluted earnings per share ,
Factors of production ,
Favorable balance of trade ,
Free enterprise ,
Free market ,
Free market price ,
Free trade ,
Fluctuation limit ,
Face amount ,
Fair market value ,
First preferred stock ,
Form 8-K ,
Form S-1 ,
Full stock ,
Fair Credit Reporting Act ,
Fair Debt Collection Practices Act ,
Family of funds ,
Fund of funds ,
Free and clear ,
FICA ,
Free float ,
Free right of exchange ,
Federal Tax Identification Number ,
Federal tax lien ,
Flat tax ,
Franchise tax ,
Fair value ,
Free delivery ,
Gross income ,
Gross profit ,
Gross profit margin ,
Graduated security ,
Good Til Canceled ,
Growth stock ,
G-7 ,
General Agreement on Tariffs and Trade ,
G-8 ,
Graduated payment ,
Growth and income fund ,
Graduated vesting ,
Gather in the stops ,
Gift tax ,
Hidden asset ,
Hart-Scott-Rodino Act of 1976 ,
Hit the bid ,
House of issue ,
High-tech stock ,
Holder in due course ,
Hang out loan ,
Home equity line of credit ,
Hidden tax ,
Hammering the market ,
Held at the opening ,
Holding the market ,
Inactive asset ,
Income statement ,
Intangible asset ,
Income bond ,
In escrow ,
In-house ,
Investment Advisor Act of 1940 ,
Investment Company Act of 1940 ,
Income coverage ,
Income stock ,
In line ,
Income distribution ,
Insider Trading sanctions Act of 1984 ,
Internal Rate of Return ,
Indication of interest ,
Inc. ,
In intestacy ,
In play ,
In-process research and development ,
Income fund ,
Income risk ,
I/O strip ,
Income property ,
Inheritance tax ,
Investment property ,
Income replacement ratio ,
In-service withdrawal ,
Income exclusion rule ,
Individual tax return ,
Imbalance of orders ,
In and out ,
In sympathy ,
In the tank ,
ITS ,
Jumping the gun ,
Joint Stock Company ,
Joint tax return ,
Knock-out option ,
Last In First Out ,
Lender of last resort ,
Law of one price ,
Lending at a rate ,
Limit-on-close order ,
Limit order ,
Limit order book ,
Limit order information system ,
Limit price ,
Lawful money ,
Law of demand ,
Law of supply ,
Limit down ,
Limit move ,
Limit up ,
Lock-limit ,
Loan stock ,
Letter of comment ,
Line of credit ,
Loan-to-cost ,
Loan-to-value ,
Lock-in ,
Leading the market ,
Locked in ,
Long-term gain or loss ,
Luxury tax ,
Level I quotes ,
Money center bank ,
Money order ,
Make a market ,
Market if touched order ,
Market on close order ,
Mark-to-market ,
Money management ,
Medium of exchange ,
Money ,
Marginal propensity to consume ,
Marginable stock ,
Make whole provision ,
Money at call ,
Money factor ,
Mutual exclusion doctrine ,
Money flow ,
Net income ,
Net income multiplier ,
Net Operating Income ,
Net profit ,
Net profit margin ,
Noncurrent asset ,
Non-financial asset ,
Near money ,
Negotiable certificate of deposit ,
Negotiable Order of Withdrawal ,
New York Stock Exchange ,
Notice of Sale ,
National Association of Securities Dealers ,
National Association of Securities Dealers Automated Quotations system ,
No limit order ,
No quote ,
Nominal asset ,
No-Fault ,
Net Asset Value ,
Nonvoting stock ,
No-Action Letter ,
No-lien affidavit ,
Nonperforming asset ,
Notice of Default ,
Notional principal amount ,
No-load ,
Non-resident alien tax ,
Non-qualified stock option ,
Non-statutory stock option ,
National Association of Real Estate Investment Trusts ,
Non-investment property ,
No-load stock ,
No book ,
Off the books ,
One time charge ,
Other current assets ,
Other long term liabilities ,
Office of Thrift Supervision ,
Out-of-favor ,
Over-the-Counter ,
On-floor order ,
On margin ,
Or better ,
Operating profit margin ,
Other income ,
One-share one-vote rule ,
Optionable stock ,
Original issue stock ,
Opinion of title ,
On account ,
On-the-spot loan ,
Option income fund ,
Out of the money ,
Ordinary income ,
On-balance volume ,
On close ,
One man picture ,
On open ,
On the opening ,
Open repo ,
Overnight repo ,
Pooling of interests ,
Pre-depreciation profit ,
Pre-tax profit margin ,
Profit ,
Profit and loss statement ,
Profit margin ,
Pro forma ,
Property inventory ,
Payment-in-kind security ,
Phantom income ,
Price Value of a Basis Point ,
Preferred stock ,
Prior preferred stock ,
P&L ,
Primary earnings per share ,
Profit warning ,
Provision for income taxes ,
Productivity report ,
Price limit ,
Policy limit ,
Property damage coverage ,
Per stirpes ,
Power of Attorney ,
Property ,
Principal amount ,
Prioritization of debt ,
Purchase-money mortgage ,
Performance-based compensation ,
Position limit ,
Premium income ,
Passive income ,
Personal property ,
Property tax ,
Plan asset ,
Profit-sharing ,
Paid-in capital ,
Paid-in surplus ,
Private Investment in Public Equity ,
Preservation of capital ,
Progressive tax ,
Property assessment ,
Proportional tax ,
Profit ratio ,
Painting the tape ,
Paper profit ,
Priced out ,
Profit-taking ,
Quarterly report ,
Real asset ,
Return of capital ,
Return on Capital ,
Return on Invested Capital ,
Return on Total Assets ,
Reading the tape ,
Receive against payment ,
Regulation D ,
Regulation G ,
Regulation T ,
Regulation U ,
Round of funding ,
Rules of Fair Practice ,
Rate of exchange ,
Reciprocal of European terms ,
Restricted stock ,
Regulation A ,
Right of first refusal ,
Right of rescission ,
Right to Know ,
Regulation Z ,
Revolving line of credit ,
Right of recourse ,
Rule of 78 ,
Residential property ,
Residential rental property ,
Right of redemption ,
Retirement Equity Act of 1984 ,
Regressive tax ,
Return on Capital Employed ,
Rate of return ,
Realized profit ,
Real rate of return ,
Repo ,
Reverse repo ,
SG&A ,
Stranded asset ,
Sight letter of credit ,
S&L ,
Stock association ,
Series EE bond ,
Stock buyback ,
Segregation of securities ,
Sell limit order ,
Sell the book ,
Significant order ,
Stock loan ,
Stop-limit order ,
Second preferred stock ,
Stock dividend ,
Standard of living ,
Single stock futures ,
Second-to-die insurance ,
Stock life insurance company ,
Secondary stock ,
Stock bonus plan ,
Stock certificate ,
Stock Clearing Corporation ,
Stock consolidation ,
Stock exchange ,
Stock index ,
Stock market ,
Stock option ,
Stock option plan ,
Stock power ,
Stock screening ,
Stock swap ,
Stock symbol ,
Stock ticker ,
Summary annual report ,
Severally but not jointly ,
Statute of Limitations ,
Satisfaction of debt ,
Staggered board of directors ,
Stock fund ,
Selling the spread ,
Synthetic stock ,
Special use property ,
Social Security Tax ,
Stock list ,
Story stock ,
Selling short against the box ,
Shorting against the box ,
Sales tax ,
S Corporation ,
Self-employment tax ,
Separate tax returns ,
Short-term gain or loss ,
Sin tax ,
Subchapter M ,
Subchapter S Corporation ,
Schedule C ,
Securities Act of 1933 ,
Securities Acts Amendments of 1975 ,
Securities Exchange Act of 1934 ,
Seek a market ,
Smart money ,
S&P phenomenon ,
Stopped out ,
Tangible asset ,
Tax anticipation note ,
Tax-exempt bond ,
Tax renevue anticipation note ,
T-Bill ,
Term to maturity ,
Take a position ,
Trailing P/E ,
Tight money ,
Tax haven ,
Tax ,
Tax schedule ,
Total asset turnover ,
Treasury Stock ,
Tenancy by the entirety ,
TED spread ,
Truth in Lending ,
Tax-free bond fund ,
Tax-managed fund ,
Tax lien ,
Tax roll ,
Tenancy at will ,
Transfer tax ,
Tax deferral ,
Tax-deferred ,
The Street ,
Timing the market ,
Taxable income ,
Tax-advantaged ,
Tax audit ,
Tax base ,
Tax basis ,
Tax bracket ,
Tax-deductible ,
Tax deduction ,
Tax-efficient ,
Tax evasion ,
Tax-exempt ,
Tax identification number ,
Tax loss carryback ,
Tax loss carryforward ,
Tax lot ,
Taxpayer Relief Act of 1997 ,
Tax planning ,
Tax preference item ,
Tax Reform Act of 1986 ,
Tax Reform Act of 1993 ,
Tax return ,
Tax sale ,
Tax shelter ,
Tax shield ,
Tax swap ,
Tax tables ,
Trading profit ,
Top out ,
Take a bath ,
Term repo ,
U.S. Government Agency Security ,
U.S. Savings Bond ,
U.S. Treasury ,
U.S. Treasury Bill ,
U.S. Treasury Bond ,
U.S. Treasury Note ,
U.S. Treasury Securities ,
Unlimited tax bond ,
Unappropriated profit ,
Unencumbered property ,
Unified Tax Credit ,
Unit of trade ,
Unit of trading ,
Unrealized profit ,
Value stock ,
Vetoing stock ,
Voting stock ,
Value Added Tax ,
With interest ,
Waiver of premium ,
Workers Compensation ,
Watered stock ,
Widow-and-orphan stock ,
W-2 Form ,
W formation ,
When, as, and if issued ,
When issued ,
X or XD ,
Year-To-Date ,
Yield to call ,
Yield to maturity ,
Yield to worst ,
Y shares ,
Z shares