Anniversary Gift for Female

Listmania! Anniversary Gift for Female Friend Your Store See All 31 Product Categories   Your Account | Cart | Wish List | Help Improve Your Recommendations | Your Amazon Home | Your Profile | Learn More Search Amazon.com Books Popular Music Music Downloads Classical Music DVD VHS Apparel Yellow Pages Restaurants Movie Showtimes Toys Baby Computers Video Games Electronics Camera & Photo Software Tools & Hardware Office Products Magazines Sports & Outdoors Outdoor Living Kitchen Jewelry & Watches Beauty Gourmet Food Beta Musical Instruments Health/Personal Care Travel Cell Phones & Service Outlet Auctions zShops Everything Else Scientific Supplies Medical Supplies Indust. Supplies Automotive Home Furnishings Lifestyle Pet Toys Arts & Hobbies Web Search Listmania! Anniversary Gift for Female Friend by thinklazydotcom , thinklazy shopper E-mail this list to a friend 1. T-Fal Encore Black Enamel 10-pc. Cookset (Misc.) Average Customer Review: Offered by: Target Buy new : $79.99 Availability: Usually ships in 24 hours Used & new from $79.99 2. The Meaning of Wedding Anniversaries: Gifts of Marriage by Gretchen Scoble, et al (Hardcover- December 2003) List Price: $16.95 Buy new : $11.53 You Save : $5.42(32%) Availability: Usually ships in 6 to 11 days Used & new from $4.60 3. The Anniversary Album by Laurie Wagner, Debra McClinton (Photographer) (Hardcover- April 2003) List Price: $24.95 Buy new : $16.47 You Save : $8.48(34%) Availability: Usually ships in 6 to 9 weeks Used & new from $9.89 4. Riedel Sommeliers Series 30-Year Anniversary Tasting Set of 3 (Kitchen) Average Customer Review: List Price: $200.00 Buy new : $149.99 You Save : $50.01 (25%) Availability: Usually ships in 24 hours Used & new from $149.99 5. Wedding Time Capsule Availability: Currently unavailable 6. Happy Anniversary gift box Availability: Currently unavailable 7. Wedded Bliss Availability: Currently unavailable 8. Breakfast For Two Gift Basket Offered by: GreatArrivals Gift Baskets Buy new : $54.99 Availability: Usually ships in 1-2 business days 9. Vacu Vin Crystal Wine Servers, Set of 2 (Kitchen) Average Customer Review: Buy new : $5.00 Availability: In stock soon. Order now to get in line. First come, first served. 10. Block Crystal Napa Valley Balloon Glasses, Set of 4 (Kitchen) Availability: This item is currently not available. 11. Mikasa Pacific Wave 14-Inch Vase (Kitchen) List Price: $60.00 Buy new : $42.99 You Save : $17.01 (28%) Availability: Usually ships in 3 to 5 weeks Used & new from $38.99 12. Mikasa Calla Lily 10 Vase Ellipse (Kitchen) Average Customer Review: List Price: $60.00 Buy new : $34.99 You Save : $25.01 (42%) Availability: Usually ships in 24 hours 13. Mikasa Neptune 14-Inch Vase (Kitchen) List Price: $60.00 Buy new : $42.99 You Save : $17.01 (28%) Availability: Usually ships in 3 to 5 weeks 14. Lenox Wedding Promises Silver Plated Frame (Kitchen) List Price: $29.95 Buy new : $14.95 You Save : $15.00 (50%) Availability: Usually ships in 3 to 5 weeks 15. Lenox Crystal Sentiments Invitation Frame (Kitchen) List Price: $80.00 Buy new : $49.95 You Save : $30.05 (38%) Availability: Usually ships in 24 hours 16. Oneida Laurus 4-by-6-Inch Crystal Frame (Kitchen) List Price: $30.00 Buy new : $12.99 You Save : $17.01 (57%) Availability: Usually ships in 3 to 5 weeks 17. Pfaltzgraff Rose Garden Candles, Set of 3 (Kitchen) Availability: Usually ships in 1-2 business days. Used & new from $8.95 18. HoMedics WF-CAN21 Candle Fountain with Large Staggered Pillars HoMedics (Health and Beauty) Average Customer Review: Offered by: Uncle Joe's Buy new : $44.95 Availability: Usually ships in 1-2 business days 19. Wilton Armetale Reggae Large Oval Tray (Kitchen) List Price: $100.00 Buy new : $79.99 You Save : $20.01 (20%) Availability: Usually ships in 24 hours Used & new from $79.95 20. Lenox Butler's Pantry Alternative Metal 3-Piece Chip 'n' Dip Set (Kitchen) List Price: $129.00 Buy new : $89.99 You Save : $39.01 (30%) Availability: Usually ships in 24 hours Used & new from $89.95 21. Wilton Armetale Flutes and Pearls Butter Dish with Lid (Kitchen) List Price: $57.50 Buy new : $44.99 You Save : $12.51 (22%) Availability: Usually ships in 24 hours Used & new from $44.95 22. Lenox Diamonds and Pearls Crystal Triangle Perfume Bottle (Kitchen) Availability: This item is currently not available. 23. Lenox Wedding Promises Crystal Perfume Bottle (Kitchen) Availability: This item is currently not available. Create your own list! See the Best Lists Top 100 Listmania lists Search Listmania lists More about thinklazydotcom Related Listmania! Add your list Anniversary Presents : A list by thinklazy, Think Lazy - ThinkLazy.com Wine Party Necessities : A list by J.R. Matheson, Self-Acclaimed Wine Connoiss. Candles 2 : A list by Rafael A Prieto, a romantic Things to add Comfort to Life at the Office : A list by Barb Chang, Workaholic Add your list Related So You'd Like to... Create a guide give yourself a spa-quality pedicure : A guide by Inari Fox, self-pampering devotee Survive The Next Blizzard And Keep Your Sanity : A guide by Kristin Tomic, Snow-bound Create a cozy homespun, hope-filled summer night celebration : A guide by S. Braiden, Digital Diva, Entrepreneur, Imagineer and Columnist for Canada's largest radio network. Spend money on stupid things that take you nowhere! Part2 : A guide by Paulo Leite, Someone who cannot believe the stuff people buy. Create a Home Sanctuary... to relax, read, reflect, renew. : A guide by Lynda Thoreau, ergonomist, designer Plan Your Holiday Wine Selection : A guide by Amazon.com Contributor, Hugh Johnson Host a Wine and Cheese Party : A guide by Amazon.com Contributor, Paula Lambert Know How I Proposed to a Beautiful Hungarian Woman (romance) : A guide by A.Trendl HungarianBookstore.com, luckiest man alive Create a guide Where's My Stuff? • Track your recent orders . • View or change your orders in Your Account . Shipping & Returns • See our shipping rates & policies . • Return an item (here's our Returns Policy ). Need Help? • Forgot your password? Click here . • Redeem or buy a gift certificate. • Visit our Help department . 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Shower Gift Ideas Under

CBS News | Baby Shower Gift Ideas Under $50 | August 25, 2005 16:30:43 SEARCH: CBSNews.com The Web Home U.S. World Politics SciTech Health Entertainment Business Opinion Sports FREE CBS News Video August 25, 2005 16:30:43 Living HealthWatch Leisure Series The Sat. Early Show Contributors • Section Front E-mail This Story Printable Version Baby Shower Gift Ideas Under $50 NEW YORK, Aug. 26, 2005 (Photo: AP / CBS) (CBS) According to the National Center for Health Statistics, more babies are born in August and September than in any other month. So in honor of all those newbies and their "aunties" who may be on a budget, Shop, Etc. editor-in-chief, Mandi Norwood, visits The Early Show to offer gift ideas for newborns for under $50. The following are the products featured on the show: Clothing: Preppy and retro looks in the 6- to 12-month age range. Ralph Lauren Childrenswear Classic mesh Polo shirt for boys, $25. It comes in 20 different colors. Available at Polo Ralph Lauren stores or Polo.com . For girls Walden Baby Aloha Dress, $28 Booties UGG Australia "Erin" Booties, $40. Available at Nordstrom stores, and by calling, 800.695.8000. Hat Snuglo Bad Hair Day Baby Hat, $20. In 0-6 and 6-12 months. Available at Showroom64.com or by calling 212.206.8915. Toiletries and Accessories Burt's Bees has a velour tote bag that includes a talc-free "dusting powder" ($6) and a buttermilk natural cleanser ($15). The whole kit is under $50. Available at Wholefoods.com or Burtsbees.com . Robe and Sleeper set and Terry Rope from J.C. Penny. Available at J.C. Penney stores call 877.346.3527 for stores or visit JCPenney.com . Mullins Square hooded towels, $42-$44 are available at select Neiman Marcus stores. Call 888.888.4757 for stores. Toys "Cloud B" Lavender Lab, $24. It is packed with lavender packets in the head and back to calm and sooth babies to sleep. "Cloud B" sleep sheep, $25. It has four different calming sounds, including a soft heartbeat and ocean waves. It automatically shuts off after 23 minutes. Takes 2-AA batteries that can be removed for easy cleaning. Available at Bloomingdale's call 800.555.7467 for stores. Other Baby Gund Comfy Cozy Lamb Wrap, $28.95. It's a silky blanket and stuffed animal in one. Until the 31st of this month, you can get 20 percent off by using the smartcheck found in the august issue of Shop, Etc. Available at gotobaby.com , or by calling 866.510.2229. Red Envelope Silver-Plated Baby Gift set, $35. Available at Redenvelope.com or by calling 877.733.3683. Bottle Dryer Nuvo Baby Bottle Dryer, $9.95. It can hold up to 14 bottles at once. Available at Oliebollen.com or by calling 877.543.2665. What's This? MMV, CBS Broadcasting Inc. All Rights Reserved. Clearing Out Mass Exodus Underway As Texans Flee Path Of Hurricane Rita • Senate Panel Endorses Roberts • Passengers Watched Drama Unfold • Bush: No Retreat From Iraq Black Is Back, Slimming Figures Patti LaBelle Takes Chic On A Shoestring Challenge • 'Green' Fuels For Your Car • What Mileage Will You Really Get? • Baby Shower Gift Ideas Under $50 • Teen Chic On A Shoestring Back To Top Bios | Contact Info Help | Advertise | Contact Us | Terms of Service | Privacy Policy | CBS News Bios | CBS.com | CBS SportsLine.com | Internships ©MMV, CBS Broadcasting Inc. All Rights Reserved. • Recipes • ConsumerWatch • SuperSavers • Pets • Parenting • Study Hall • Money • Beauty & Fashion • Home • Travel • Online Resources • Caught In The Web The Nation We Live In What is America? Who are its people and what do they do? Find out here in a comprehensive look at America's economic, sociological and racial breakdown. Link Shop Etc. Sign up: E-Mail Alerts RSS Feeds Podcasts Contributors Bobby Flay Susan Koeppen Emily Senay Minna Lessig Steve Hartman Danny Lipford Debbye Turner Bob Vila -- Laurie Hibberd Colin Cowie Dayle Haddon -- Christy Ferer Tracy Smith Ray Martin Charlie Dimmock Regina Lewis Melinda Murphy Martha Stewart -- Face The Nation CBS Morning News Up To The Minute -- close [x]

baby gifts for baby

Baby Gifts, baby carriers, Baby shower gifts, baby quilts, baby products HOME | VIEW CART | CHECK OUT Plus unique baby gifts for baby showers, newborns, first birthdays or any "baby" occasion! ** HOT CLOSE-OUT PRICES" FOR LIMITED TIME ONLY - ON ALL "SEE SHELL BABY CARRIER" PURCHASES!** The See Shell Baby Carrier is an infant carrier only, NOT A CAR SEAT. 10% DISCOUNT ON ALL " SNUGGLE QUILTS " ORDERED FROM NOW UNTIL September 30, 2005!!! " SNUGGLE QUILTS " MAKE WONDERFUL BABY SHOWER GIFTS!!! N A V I G A T I O N Home See Shell Carrier Order a See Shell Other Carrier Uses Seat Safety Products Baby Shower Baby Cakes Baby Gifts Gift Baskets Jewelry Journals Pearl Jewelry Personalized Crib and Embroidered Receiving Blankets Water Carrier Baby Wear Baby Bibs Baby & Infant Hats Baby Banz Baby Sunshades Baby Scrubs Kushies Gift Certificates Nursery Snuggle Quilts Products for Mom Fertility Kits Jewelry Progesterone Cream Become a Reseller Child Safety Tips Links & Resources Parenting Resources Shipping Policy The Inspiration for the See Shell Baby Carrier READ ABOUT IT Introducing a NEW section on Baby See Shell ! Products for Mom! The See Shell Baby Carrier is a baby carrier that has an innovative, lightweight design parents and family will love to use. Tired of lugging that heavy car seat carrier everywhere you go? In and out... buckling ... unbuckling ... taking turns carrying it around and trying to squeeze it into restaurant booths or church pews? What a pain! Not to mention the pain in your back or arms when you have to haul it around for any distance! Here's the solution! This new Made in the USA "See Shell Baby Carrier" is not only nice-looking, it weighs in at only 6 pounds! AND it passed critical consumer safety standards through independent safety tests at the ACTS Testing Labs in Buffalo, New York. Its unique look and design, the Tri-Lockster seatbelt buckle system and patented tubular steel handle make this lightweight baby accessory a MUST HAVE for new parents! The See Shell makes a great feeding seat when you're away from home and a high chair is not readily available. And don't think its usefulness is over when your little tyke is too big to sit in it anymore . . . when he or she begins playing with teddy bears or baby dolls, the See Shell makes a wonderful seat, carrier, high chair, or any other vehicle of your child's imagination . . . great for teaching nurturing skills! [ ORDER A SEE SHELL ] NOTE: The Baby See Shell Carrier is NOT a car seat. But it IS a carrying "dream come true" for all other occasions! [ See All See Shell Baby Carrier's Features & Benefits ] ANNOUNCING... 5 NEW Sections on Baby See Shell Pearl Jewelry PLUS see our NEW Romance Gift Basket Amazing Water Carrier Baby & Infant Hats Baby Bibs We now offer BABY CAKES! Stop by often, we are adding more daily! Check Out Our Line of Kushies Baby/Children's Swimwear and Swim Shoes Introducing a NEW section on Baby See Shell! Products for Mom! Stop by often, as new products are being added to this page daily. FREE!!!! We will gift wrap your "Snuggle Quilt" in an adorable baby shower wrapping paper and include a note card with your personal message. Just type your message in the "Message" box on our shopping cart, and we'll take care of the rest! Our Special "Star" Baby Products Clover Shaped Baby Snuggle Quilts Ocean Creatures Bob the Builder Unique Baby Gifts Bootie Bouquet Baby Gift Basket See Shell Baby Products is happy to bring you what we believe to be the safest, easiest to use baby carrier on the market today, and we are sure you will agree! Special Women's Article September 2005 Issue: A Safe Natural Alternative to Hormone Replacement Therapy Check out our Happy PMS Cream , the 100% all natural progesterone cream! Parental Resources September 2005 Issue: The night visitor: Trips to the parents bed CrossDaily.com has Awesome Christian Sites where you can vote for this site & other great ones. Christian search engine, directory & voting index. You'll find Bible, chat, churches, jobs, music, reviews, software, theology, & more. See the best sites! SEE SHELL NEWS Find out why this baby's Mommy and her friends gave a rousing THUMBS UP to the See Shell Baby Carrier [ Click Here ] The See Shell Story was published in the York Daily Record [ Click Here ] More News TESTIMONIALS "[The See Shell Baby Carrier] is fabulous, everything you said it was... You have a GREAT product and we are very pleased." -- L. Massey, Terrell, TX More Testimonials 1st-in-babies.com - baby gifts Baby strollers, cribs, highchairs and more. Baby Sleep Secrets [ Top of Page ] [ Top of Page ] [ Home ] [ See Shell Carrier ] [ Other Carrier Uses ] [ Order a See Shell ] [ Seat Safety Products ] [ Snuggle Quilts ] [ Baby Sunshades ] [ Baby Scrubs ] [ Sunglasses & Hats ] [ Baby Gifts ] [ Kushies ] [ Baby Cakes ] [ Gift Baskets ] [ Journals ] [ Jewelry ] [ Gift Certificates ] [ Parenting Resources ] [ Pearl Jewelry ][ Personalized Crib and Embroidered Receiving Blankets ] [ Products for Mom ] [ Shipping Policy ] [ Child Safety Tips ] [ Become a Reseller ] [ Contact Us ] [ About Us ] [ Press Releases ] 2000-2005 See Shell Baby Products, LLC See Shell Baby Carrier Patent No. D434232 See Shell Baby Products LLC, P.O. Box 7345, York, PA 17404 Telephone/Fax: 717/733-0015 email: sales@babyseeshell.com Web Site Maintenance by TBI Designs. Baby carrier : See Shell Baby Carrier is a light baby carrier, and we believe the safest baby carrier available. Buy a See Shell Baby Carrier today! The See Shell Baby Carrier is a baby carrier, not a car seat, so it can be the lightest baby carrier available!

Gift Taxes If you

Estate and Gift Taxes Home | Accessibility | Tax Stats | About IRS | Careers | FOIA | The Newsroom | Site Map | Español | Help Search for... within: IRS Site Forms & Publications Advanced Search Tips for successful searching Home Businesses Charities & Non-Profits Corporations International Businesses Partnerships Small Bus/Self-Employed Farmers Industries/Professions International Taxpayers Small Business Workshop Small Business Products Online Classroom Partners & Stakeholders Join Mailing List State Links Electronic Services More Topics . . Compliance & Enforcement Contact My Local Office e-file Forms and Publications Frequently Asked Questions Taxpayer Advocate Where To File Estate and Gift Taxes If you give someone money or property during your life, you may be subject to federal gift tax. The money and property you own when you die (your estate) may be subject to federal estate tax. The purpose of this web page is to give you a general understanding of when these taxes apply and when they do not. It explains how much money or property you can give away during your lifetime or leave to your heirs at your death before any tax will be owed. News and Events: Federal Transfer Certificates (International) Estate and Gift has received many questions about Federal Transfer Certificates (regarding international issues). For instructions about obtaining  transfer certificates, contact: I.R.S. Estate Tax Group 1114 International Programs SBSE; SE:S:SP:IN:T1 1111 Constitution Ave., N.W.; LE-4435 Washington, DC 20224.   For questions about transfer certificates or about the estate and gift taxation of nonresidents of the United States, use (202) 874-1660.  For all other estate and gift taxation questions, use (800) 829-1040. The annual exclusion for gifts made in 2004 and 2005 will remain at $11,000. Form 706 for dates of death occurring in 2004 is now available.  The instructions (which include rate schedules) may be found at the "Forms and Publications" link, below. There are few significant changes to Form 706 from the 2002 version.  The one change that will impact all filers is the reduction in the allowable State Death Tax Credit to 50% of the amount computed under IRC §2011(b).  Note :  The credit is repealed for decedents dying in 2005 and later years. NOTE regarding Extensions of Time to File/Pay U.S. Estate Tax (Form 4768, Forms and Publications link, below).  Some errors are being made regarding completion and filing of this form.  Be sure to file the second page and to fill in the decedent's name and social security number. Important information for Form 709/709A: Time for filing clarification :  Page 4 of the instructions for Form 709 states (Under When to File ) that "...you must file the 2003 Form 709 on or after January 1...).  It may not be clear, but this means that returns should not be filed until January 1 through the due date of the year following the year in which the gift is made.  In other words, any gifts made in 2004 will not be due (and cannot be processed) until after December 31, 2004.  Individuals who make certain qualifying gifts are required to file Form 709, United States Gift Tax Return.   The 2003 version and instructions are now available at the "Forms and Publications" link, below. Notice - Form 709-A is Now Obsolete. Form 709-A, United States Short Form Gift Tax Return, is now obsolete and should not be filed. All gift tax returns must now be filed using Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return . -- 21-OCT-2003. In other news:  Form 709 has been modified for the 2004 filing season (for gifts made in 2003).  Click "Forms and Publications" below for the new form and instructions (which includes the rate schedule). If you are filing a request for an extension of time to file an estate or gift tax return, remember that the request must go to the Cincinnati Service Center (see the address, below), even if you file your income or other tax returns elsewhere. Links Introduction Estate Tax Gift Tax 2002 Tax Changes Frequently Asked Questions Forms and Publications Related Links Where to File and Contact Information Disaster Assistance Links FEMA  (Federal Emergency Management Agency) SBA  (Small Business Administration) Estate and Gift Taxes Introduction No Tax Owed Most gifts are not subject to the gift tax and most estates are not subject to the estate tax. (Only about 2% of all estates are subject to the estate tax). For example, there is usually no tax if you make a gift to your spouse or a qualified charity or if your estate goes to your spouse or qualified charity at your death. If you make a gift to someone else, the gift tax does not apply until the value of the gifts you give that person is more than the annual exclusion for the year.  Even if tax applies to your gifts or your estate, it may be eliminated by the Unified Credit , refer to Publication 950 , Introduction to Estate and Gift Taxes. No Return Needed Generally, you do not need to file a gift tax return unless you give someone, other than your spouse, money or property worth more than the annual exclusion ($11,000 in 2002, 2003, 2004 and 2005) for that year. Although a return may be required, no actual gift tax will become payable until the cumulative lifetime taxable gifts exceed the applicable exclusion amount. The donor is primarily responsible for the payment of the Gift Tax.  An estate tax return generally will not be needed unless the estate is worth more than the applicable exclusion amount ($1,000,000 for 2002) for the year of death. This amount is shown in the section under Unified Credit .  To reemphasize:  Most relatively simple estates (cash, publicly traded securities, small amounts of other, easily valued assets and no special deductions or elections or jointly held property) with a total value under $1,000,000 and a date of death in 2002 or 2003 and $1,500,000 and a date of death in 2004 or 2005 do not require the filing of an estate tax return. No Tax on the Person Receiving your Gift or Estate The person who receives your gift or your estate generally will not have to pay any gift tax or estate tax because of it. In addition, that person will not have to pay income tax on the value of the gift or inheritance received. NOTE: There are some technical applications for "Income in Respect of Decedent" under §691 that will have to be considered for income earned but not otherwise taxed prior to the date of death. No Income Tax Deduction Making a gift or leaving your estate to your heirs does not ordinarily affect your federal income tax. You cannot deduct the value of gifts you make (other than gifts that are deductible charitable contributions). If you are not sure whether the gift tax or the estate tax applies to your situation, refer to Publication 950 , Introduction to Estate and Gift Taxes. Unified Credit A credit is an amount that eliminates or reduces tax. The unified credit applies to both the gift tax and the estate tax. You must subtract the unified credit from any gift tax that you owe. Any unified credit you use against your gift tax in one year reduces the amount of credit that you can use against your gift tax in a later year. The total amount used against your gift tax reduces the credit available to use against your estate tax. In 2001, the unified credit was $220,550, which eliminated taxes on a total of $675,000 (applicable exclusion amount) of taxable gifts and taxable estate. These amounts were increased for gifts made, and for estates of decedents dying, after 2001. The following shows the unified credit and the applicable exclusion amount for the calendar year in which a gift is made or a decedent dies. For Gift Tax Purposes in years 2002 and 2003 the Unified Credit is $345,800, the Applicable Exclusion Amount is $1,000,000. For Estate Tax Purposes in years 2002 and 2003 the Unified Credit is $345,800 and the Applicable Exclusion Amount is $1,000,000. For Gift Tax Purposes in years 2004 and 2005 the Unified Credit is $345,800, the Applicable Exclusion Amount is $1,000,000. For Estate Tax Purposes in years 2004 and 2005 the Unified Credit is $555,800 and the Applicable Exclusion Amount is $1,500,000. For Gift Tax Purposes in years 2006, 2007 and 2008 the Unified Credit is $345,800, the Applicable Exclusion Amount is $1,000,000. For Estate Tax Purposes in years 2006, 2007 and 2008 the Unified Credit is $780,800 and the Applicable Exclusion Amount is $2,000,000. For Gift Tax Purposes in year 2009 the Unified Credit is $345,800, the Applicable Exclusion Amount is $1,000,000. For Estate Tax Purposes in year 2009 the Unified Credit is $1,455,800 and the Applicable Exclusion Amount is $3,500,000. Estate Tax Estate tax may apply to your taxable estate at your death. Your taxable estate is your gross estate less allowable deductions. Gross Estate Your gross estate includes the value of all property in which you had an interest at the time of death. Your gross estate also will include the following. Life insurance proceeds payable to your estate or, if you owned the policy, to your heirs. The value of certain annuities payable to your estate or your heirs. The value of certain property you transferred within 3 years before your death. Trusts or other interests established by you or others in which you have certain powers. Taxable Estate The allowable deductions used in determining your taxable estate include: 1) Funeral expenses paid out of your estate, 2) Debts you owed at the time of death, and 3) The marital deduction (generally, the value of the property that passes from your estate to your surviving spouse). For additional information, refer to Instructions for Form 706 . Gift Tax The gift tax applies to the transfer by gift of any property. You make a gift if you give property (including money), or the use of or income from property, without expecting to receive something of at least equal value in return. If you sell something at less than its full value or if you make an interest-free or reduced interest loan, you may be making a gift. The general rule is that any gift is a taxable gift. However, there are many exceptions to this rule. Generally, the following gifts are not taxable gifts. Gifts that are not more than the annual exclusion for the calendar year. Tuition or medical expenses you pay for someone (the educational and medical exclusions). Gifts to your spouse. Gifts to a political organization for its use. Gifts to qualified charities (a deduction is available for these amounts). Annual Exclusion A separate annual exclusion applies to each person to whom you make a gift. For 2002, 2003, 2004 and 2005, the annual exclusion is $11,000. Therefore, you generally can give up to $11,000 each to any number of people in 2002, 2003, 2004 and 2005 and none of the gifts will be taxable. If you are married, both you and your spouse can separately give up to $11,000 to the same person in 2002, 2003, 2004 or 2005 without making a taxable gift. If one of you gives more than $11,000 to a person in any one of  these years, refer to gift splitting in Publication 950 , Introduction to Estate and Gift Taxes. Gifts to individuals are not deductible on the donor's income tax returns. Related Links Legal Information Institute Thomas.gov (Legislative Information Site) Where to File and Contact Information Use the below mailing address for all tax forms filed at the Cincinnati Service Center including Estate and Gift tax returns: Internal Revenue Service Cincinnati, OH 45999 To mail FedEx packages, please use the following street address: Internal Revenue Service 201 W. Rivercenter Blvd Covington, KY 41011 For questions about return accounts and extensions only, (no tax law questions) call: 1-866-699-4083. Many general estate and gift tax law questions can still be answered by calling: 1-800-829-1040.  You may also find many answers to your questions by visiting Forms and Publications . Caution: DO NOT submit tax related questions below. If you have a tax question that was not answered here or by checking Frequently Asked Questions, above, please call our toll-free tax assistance line at 1-800-829-1040 for individual tax questions or 1-800-829-4933 for business tax questions. We will not respond to tax related inquiries submitted on this page. If you have suggestions or comments (or suggested FAQs) for the Estate and Gift Tax web site, please contact us by clicking here:  CONTACT ESTATE AND GIFT TAX .  We will not be able to respond to your email , but will consider it when making improvements or additions to this site. Contact Us | IRS Privacy Policy

Great Gifts for the

Amazon.com: So You'd Like to... Get Great Gifts for the New Bride & Groom Your Store See All 31 Product Categories   Your Account | Cart | Wish List | Help Improve Your Recommendations | Your Amazon Home | Your Profile | Learn More Search Amazon.com Books Popular Music Music Downloads Classical Music DVD VHS Apparel Yellow Pages Restaurants Movie Showtimes Toys Baby Computers Video Games Electronics Camera & Photo Software Tools & Hardware Office Products Magazines Sports & Outdoors Outdoor Living Kitchen Jewelry & Watches Beauty Gourmet Food Beta Musical Instruments Health/Personal Care Travel Cell Phones & Service Outlet Auctions zShops Everything Else Scientific Supplies Medical Supplies Indust. Supplies Automotive Home Furnishings Lifestyle Pet Toys Arts & Hobbies Web Search So you'd like to... Get Great Gifts for the New Bride & Groom A guide by Sara Swihart ,Bridesmaid & Future Bride E-mail this guide to a friend Santa Fe Quesadilla Maker Buy new : $18.88 Availability: Usually ships in 24 hours Santa Fe WG1TBR Buffet Buy new : $39.95 Availability: Usually ships in 1-2 business days T-Fal Perfection Hard Enamel 12-Piece Cookware Set, Black Availability: This item is currently not available. Customers also shopped for these similar items . See all products My friend is getting married July 10, 2004, so I'm always thinking about things she and her husband-to-be, or me and my husband-to-be, can use at 'home sweet home'. Kitchen 'Santa Fe Quesadilla Maker' makes quick meals when you get home from work with only about 15-20 minutes of prep time and 5-7 minutes of cook time. Also makes great football snacks for hubby on Sunday afternoons. 'Santa Fe WG1TBR Buffet' makes the best chicken fajitas and wraps, and you only have to make a few plates dirty. Be creative, and this has many other uses. 'Italian 4-pc. Pizza Stone Set' makes the best pizza. Just be sure to use the stone correctly, so you are sure to get a lot of use out of it. 'T-Fal Perfection Hard Enamel 12-Piece Cookware Set, Black' comes with just about every piece you should need to start out with. Sensor in the bottom lets you know that the pan is hot enough. 'White Canister Set (4-pc.)' to store your sugar, flour, tea and coffee. 'Rival 3040-BC 4-Quart Crock Pot Stoneware Slow Cooker' can really come in handy for pot roast, soups, or just about anything you want to slow cook so you can savor the smell and lock in the flavor. 'OXO Softworks 19-pc. Tool Set' has almost all of the tools you could need in your kitchen to start with; measuring spoons, measuring cups, grater, spoon, ladle, pasta server, turner, whisk, slotted spoon, pizza wheel, can opener, peeler and corkscrew. 'Cookie Sheet Set (3-pk.)' are good to start out with because they are inexpensive and come with 3 different sizes. They can handle any job you need a cookie sheet to do. 'Pyrex Prepware 13-pc. Set' has more cooking essentials, especially if you're baking; 3 mixing bowls, 3 measuring cups, measuring spoons and an egg separator. 'Rival GR100 BN 20-1/2-Inch by 10-1/2-Inch Electric Griddle' is probably one of the best and affordable griddles. It gets the job done and is easy to clean. 'Black & Decker RC400 16-Cup Rice Cooker' can cook rice AND steam vegetables. 'KitchenAid KSM150PSCV Artisan Series 5-Quart Mixer, Caviar' is the best. It can handleany job, from cake batter to bread dough. 'Kamenstein Chrome Spice Rack and Spices' has room for all of the spices you'll probably ever use. 'GE Spacemaker CD Player and Radio - 75295T' is great when you're in the kitchen making dinner or baking and wanna hear some tunes. Dining Room 'Pfaltzgraff Ocean Breeze 5-Piece Stoneware Place Setting' comes with dinner plate, salad plate, bowl, tea cup, and saucer. 8 to 12 depending on how many are needed. 'Pfaltzgraff Ocean Breeze Stoneware Salt and Pepper Set' matches the plates and looks great on the table. 'Pfaltzgraff Ocean Breeze Stoneware Sugar and Creamer Set' matches the plates and is great for after dinner coffee. 'Pfaltzgraff Ocean Breeze Stoneware Covered Butter Dish' matches the plates and it varies from the tradition style of butter dish. 'Pfaltzgraff Ocean Breeze Stoneware Vegetable Bowl' matches the plates and veggies look so tasty in it. 'Pfaltzgraff Ocean Breeze Gravy Boat with Saucer' matches the plates and the gravy boat tray keeps gravy from dripping onto your tablecloth. 'Pfaltzgraff Ocean Breeze 13-Inch Round Stoneware Platter' matches the plates and is great for serving meats (mmmm...honey baked ham). 'Codie Sand 45-pc. Flatware Set' is simple, but elegant. 'Furio Heavy Base 12-pc. Glassware Set' are nice and heavy. 2 sets should do it. 'Grand Noblesse Stemware 10-1/4-oz. - Set of 12' are affordable and look great when you have company over. Living Room 'Denim Slipcover - Sofa' to beautify that hand-me-down sofa that you have. 'Denim Slipcover - Loveseat' to cover up the 'mystery stain'. 'Waverly Garden Room Chenille Toss Pillow - Dark Tones (Brick Red)' is accent the sofa and loveseat. 4 should be plenty, 5 if you have a chair. 'Waverly Garden Room Microchenille Throw - Blue' for the back of the sofa and to snuggle under together when you're watching TV. 'Waverly Garden Room Vintage Rose Single Tab Top Panel (42Wx84L")' that match the pillows to tie the room together. 'Mission Natural Coffee Table' has a subtled tone, so it will go with almost any decor. 'Mission Natural End Table' are nice when you're watching TV and you have a mug of hot cocoa. 'Mission Natural 4-Shelf Bookcase' for all of your books and CDs. Bathroom 'Simply Classic Cabinet with Drawer' is a good place to put a towel and washcloth, especially if your linen closet (if you even have one) isn't in the bathroom. 'Brushed Chrome Cotton Swab Jar' eliminates that very attractive Q-Tip box in the bathroom. 'Ribbed Terry 3-pc. Bath Set - Ivory' will get you dry after a shower. You'll want at least 2 set, if not 3 or 4. Bedroom 'Bella Wisteria Bedskirt - Queen' is very pretty and a great accent. 'Bella Wisteria Coverlet - Full/Queen' is very pretty with a blue side, so the hubby won't complain. 'Waverly Garden Room Sheet Set - French Blue (Queen)' are nice plain sheets that are nice, so you don't want to worry about the pattern clashing. 'Bella Wisteria Standard Sham (Embroidered)' looks great on top of the coverlet. 'Bella Wisteria Cross-Dye Square Pillow (18")' is a really lovely accent pillow. 'Bella Wisteria Cross-Dye Window Panel' is thin enough that the sun can peek through, but heavy enough that people can't. You'll want 2 of these per window. Products mentioned include: Kitchen 1. Santa Fe Quesadilla Maker Santa Fe Average Customer Rating: List Price: $34.00 Buy new : $18.88 You Save : $15.12 (44%) Availability: Usually ships in 24 hours Used & new from $17.50 2. Santa Fe WG1TBR Buffet Santa Fe Average Customer Rating: Offered by: Cooking.com Buy new : $39.95 Availability: Usually ships in 1-2 business days Used & new from $39.95 3. T-Fal Perfection Hard Enamel 12-Piece Cookware Set, Black T-Fal Average Customer Rating: Availability: This item is currently not available. Customers also shopped for these similar items . 4. White Canister Set (4-pc.) Average Customer Rating: Offered by: Target Buy new : $24.99 Availability: Usually ships in 24 hours 5. Rival 3040-BC 4-Quart Crock Pot Stoneware Slow Cooker Rival Average Customer Rating: Availability: Usually ships in 1-2 business days. Used & new from $28.99 6. OXO Softworks 19-pc. Tool Set OXO Average Customer Rating: Offered by: Target Buy new : $39.99 Availability: Usually ships in 24 hours 7. Cookie Sheet Set (3-pk.) Ekco Housewares Average Customer Rating: Availability: This item is currently not available. 8. Pyrex Prepware 13-pc. Set Average Customer Rating: Offered by: Target Buy new : $29.99 Availability: Usually ships in 24 hours 9. Rival GR100 BN 20-1/2-Inch by 10-1/2-Inch Electric Griddle Rival Average Customer Rating: Offered by: Target List Price: $44.99 Buy new : $29.99 You Save : $15.00 (33%) Availability: Usually ships in 24 hours 10. Black & Decker RC400 16-Cup Rice Cooker Black & Decker Average Customer Rating: Buy new : $25.99 Availability: Usually ships in 2 to 3 days Used & new from $23.00 11. KitchenAid KSM150PSCV Artisan Series 5-Quart Mixer, Caviar KitchenAid Average Customer Rating: List Price: $319.99 Buy new : $269.99 You Save : $50.00 (16%) Availability: Usually ships in 24 hours Used & new from $269.95 12. Kamenstein Chrome Spice Rack and Spices Average Customer Rating: Offered by: Target List Price: $29.99 Buy new : $26.99 You Save : $3.00 (10%) Availability: Usually ships in 1 to 2 days Dining Room 13. Pfaltzgraff Ocean Breeze 5-Piece Stoneware Place Setting Pfaltzgraff Average Customer Rating: List Price: $30.50 Buy new : $17.49 You Save : $13.01 (43%) Availability: Usually ships in 2 to 3 days Used & new from $16.99 14. Pfaltzgraff Ocean Breeze Stoneware Salt and Pepper Set Pfaltzgraff Average Customer Rating: List Price: $21.50 Buy new : $14.99 You Save : $6.51 (30%) Availability: Usually ships in 2 to 3 days Used & new from $13.92 15. Pfaltzgraff Ocean Breeze Stoneware Sugar and Creamer Set Pfaltzgraff Average Customer Rating: List Price: $29.00 Buy new : $19.99 You Save : $9.01 (31%) Availability: Usually ships in 2 to 3 days Used & new from $5.00 16. Pfaltzgraff Ocean Breeze Stoneware Covered Butter Dish Pfaltzgraff Average Customer Rating: List Price: $21.50 Buy new : $14.99 You Save : $6.51 (30%) Availability: Usually ships in 2 to 3 days Used & new from $13.94 17. Pfaltzgraff Ocean Breeze Stoneware Vegetable Bowl Pfaltzgraff Average Customer Rating: List Price: $29.00 Buy new : $19.99 You Save : $9.01 (31%) Availability: Usually ships in 2 to 3 days Used & new from $18.99 18. Pfaltzgraff Ocean Breeze Gravy Boat with Saucer Pfaltzgraff List Price: $36.00 Buy new : $24.99 You Save : $11.01 (31%) Availability: Usually ships in 2 to 3 days Used & new from $21.49 19. Pfaltzgraff Ocean Breeze 13-Inch Round Stoneware Platter Pfaltzgraff Average Customer Rating: List Price: $36.00 Buy new : $24.99 You Save : $11.01 (31%) Availability: Usually ships in 2 to 3 days Used & new from $23.99 20. Codie Sand 45-pc. Flatware Set Average Customer Rating: Offered by: Target List Price: $39.99 Buy new : $35.99 You Save : $4.00 (10%) Availability: Usually ships in 24 hours Living Room 21. Denim Slipcover - Sofa Sure-Fit Prod Co Availability: Usually ships in 1-2 business days 22. Waverly Garden Room Vintage Rose Single Tab Top Panel (42Wx84L") Navarre Average Customer Rating: Offered by: Target Buy new : $19.99 Availability: Usually ships in 1 to 2 days 23. Mission Natural Coffee Table Average Customer Rating: Offered by: Target Buy new : $59.99 Availability: Usually ships in 24 hours 24. Mission Natural End Table Average Customer Rating: Offered by: Target Buy new : $39.99 Availability: Usually ships in 24 hours 25. Mission Natural 4-Shelf Bookcase Average Customer Rating: Offered by: Target Buy new : $59.99 Availability: Usually ships in 24 hours Bathroom 26. Simply Classic Cabinet with Drawer Average Customer Rating: Availability: Usually ships in 1-2 business days 27. Brushed Chrome Cotton Swab Jar Average Customer Rating: Offered by: Target Buy new : $9.99 Availability: Usually ships in 1 to 2 days 28. Ribbed Terry 3-pc. Bath Set - Ivory Availability: This item is currently not available. Bedroom 29. Bella Wisteria Bedskirt - Queen Availability: This item is currently not available. Create your own guide! See the Best Guides Top 100 So You'd Like to... guides Search So You'd Like to... guides More about Sara Swihart Add to Favorite People Related So You'd Like to... Create a guide finally learn how to cook. : A guide by inspire_misery, Self-taught amateur chef and 20-something living on own be an amateur gourmet on a college student's budget : A guide by lovelymuse, amateur gourmet on a college student's budget Make a Tasty Lasagna : A guide by Sara Swihart, Just Learning to be a GOOD Cook Forget Him For Good? : A guide by AmusingMadWoman, Modern Girls' Guide to Denial and Healing cook like a chef on the food network : A guide by Rollergurl, Food Network junkie Buy something for a poor, cooking snob student : A guide by violarulz, a hungry student who's "Between Jobs" Outfit Your Kitchen Without Going Broke : A guide by Sara Swihart, College Student Create a guide Related Listmania! Add your list What I Have for My Kitchen A list by Sara Swihart, College Student Mission Style Furniture A list by sugarbeetcity, saving up for... 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