Valentine gift a lift.

Valentine's Day Gift Ideas Senior Mag Home Search Elder Law Elder Law Attorneys Assisted Living Senior Residence & Care Home Care & Home Healthcare Agencies Canadian Pharmacies Senior Health Free Video Library Healthy Aging Men's Health Women's Health Medical Glossaries Supplements Diabetes Cancer Personal Growth State/ Local Svcs Wisdom 'n Humor Send a Health E-Card to a Friend Computer Corner Travel Bargains Top Senior Links About Senior Mag Senior Mag Newsletter Contact Senior Mag Marketing Home Services Valentine's Day Gift Ideas Special gift ideas for Valentine's Day Valentine's Day Gift Idea Look no further than BillBarnes.com for a great Valentine's day gift idea. BillBarnes.com offers a wide selection of Valentine's Day jewelry in a great variety of metal choices and styles. www.billbarnes.com The Stationary Studio Great collection of personalized gifts for everyone. Including personalized stationery, recipe cards, invitations, Valentine's Day cards and more. Order online. See our Hearts tab. www.thestationerystudio.com Wine Country Gift Baskets Wine Country Gift Baskets offers romantic gifts for Valentine's Day and other special events. Gourmet chocolate baskets by Ghirardelli - Godiva, sensual spa baskets and much more. USA only. www.winecountrygiftbaskets.com Send Flowers Fast for Valentine's Day Come see our beautiful selection of fresh flowers, gourmet baskets and special gifts. Same-day delivery. 30 years of friendly service in the US and Canada. 100% satisfaction guaranteed. www.olympicflower.com Greenriverinn.com Online Valentine's Day 2005 specials. A romantic getaway of a lifetime to Vermont. Romantic inn surrounded by beautiful forest in a country setting. Inexpensive rates. www.greenriverinn.com Treats for Troops Valentine's Day gifts for soldiers. Choose from freshly baked cookies to hand and face wipes, phone cards and more, all carefully packed and safely shipped. www.treatsfortroops.com Pens by Bryan These beautiful handcrafted pens are made from exotic woods, acrylic and feature precious metal accents. They make great Father's Day, Valentine's Day, birthday, and graduation gifts. www.pensbyryan.com Save on Valentine's Art at Art.com Valentine's prints and posters at Art.com. www.art.com Jewelry Large selection of jewelry gifts for her. Latest designs, free shipping and gift box on all orders. 100% satisfaction guaranteed. www.legendblue.com Sundance Hot Air Balloon Rides - Canada Give your Valentine gift a lift. Scenic champagne flights from Vancouver, Calgary, Edmonton, Regina, Saskatoon, Winnipeg, London, Kitchener-Waterloo, Toronto, Barrie, Ottawa and Montreal. www.sundanceballoons.com Badler Very competitive prices on romantic heart jewelry from Maurice Badler. Find the perfect Valentine gift. Shop in comfort with a money back guarantee. One year warranty. Download free catalog. www.badler.com Personalized Valentine's Day Gift Ideas Choose from our complete line of personalized Valentine's Day gift ideas and customize it to make that special one of a kind gift. Also choose a gift for everyone else on your list. www.giftsforyoullc.com Valentine's Day Gifts at FlowerShope.com Browse our selection of unique Valentine's Day gifts, including plush animals, gourmet baskets, fresh flower and rose arrangements, and balloons. FlowerShope.com offers worldwide delivery. www.flowershope.com Adiamor Wide selection of Valentine and anniversary gift ideas for your loved ones. Variety of earrings, rings, pendants and necklaces to choose from. Free shipping and 30-day money back guarantee. www.adiamor.com Orchids.com We ship blooming orchids from our own greenhouses. Cattleya, dendrobium, oncidium, paphiopedilum, phalaenopsis, vandaceous and more. Get a gorgeous arrangement to celebrate Valentine's Day. www.orchids.com USAFlower.com Valentine's Day Gift Ideas USAFlower.com offers Valentine's Day gifts online, as well as a wide selection of floral arrangements that are available for next-day delivery. www.usaflower.com Give a Gumball Machine for Valentine's Gumball machines make wonderful Valentine's Day gifts. Offering a large selection of gumball machines and over 40 different gumball flavors. www.gumballs.com Assisted Living | Home Care/Homecare | Elder Law | Canadian Pharmacy Directory Advertising Terms/Disclaimer | Email for technical support .. 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Gifts for Men Cities

Gifts for Men  You are here: About > Cities & Towns > Los Angeles > Shopping - Services > Gift Guides Gift Ideas > Gifts for Men Cities & Towns Los Angeles Essentials Compare and Review Water Parks in So Cal Photo Tours - Greater Los Angeles Area Los Angeles Day Tours - Sightseeing Fun Restaurant Reviews - Los Angeles Weather Forecasts and Maps - Los Angeles Articles & Resources Fun Things 2 Do - Day Trips City - Info Dining - Drinks - Recipes Free Hangman-Trivia QUIZZES GLBT - Gay Pride Health - Wellness - Beauty Hollywood Films-TV Hotels - Lodging Jobs - Employment People - Pets - Adults Only Pictures - Photos - WebCams Real Estate - Rent-Own Schools - Education Shopping - Services Sports-Recreation-Fitness Transportation Buyer's Guide Before You Buy Top Picks Compare and Review Water Parks in Southern California Top 10 Day Spas around Greater Los Angeles Top 10 Guidebooks for Los Angeles in Southern California Product Reviews Articles Forums Help FREE Newsletter Sign Up Now for the Los Angeles newsletter! See Online Courses   Search Los Angeles Stay up to date! Email to a friend Print this page Related Guide Picks Top 10 Gifts for Women Top 10 Gifts for Boys Top 10 Gifts for Girls Classifieds Powered by • Autos • Jobs • Classifieds • Real Estate Most Popular Hot Girls of Volleyball Photos Knott's Scary Farm Halloween Disney Hangman Game - Test Your Disney IQ Top 10 Day Spas - Greater LA Hollywood Hangman Game - See If You Know Your Hollywood Hot... What's Hot Top 25 Fit and Fat U.S. Cities Knott's Berry Farm - O County Emergency Disaster Kit Marlon Brando Trivia Quiz King Tutankhamun Photo Gallery Related Topics Las Vegas for Visitors San Diego, CA San Francisco Mexico / Central America for Visitors Spanish Language Top 10 Gifts for Men Guide Picks From Courtney Gable , Your Guide to Los Angeles . FREE Newsletter. Sign Up Now! When buying gifts for men remember they love to feel pampered and soothed after a long day of working. Gifts for men can run the gamut of fun things catering to their adventurous boyish side to more pragmatic things to assist in their everyday life. The best gifts for men will spark their intellect, soothe their body or remind them they are the most romantic man on the planet. The list of the top 10 gifts for men fulfills one of those needs. 1) Digital Camera There are many good digital camera models for under $100 this year. Unless you are a professional photographer you can produce great pictures from a camera that costs less than $100. To start narrowing your decision, compare megapixels and memory to see which camera meets your requirements. The higher the megapixels the better better the possible output. The higher the memory the larger the number of pictures that can be stored. 2) The Sports Illustrated Gift Set This gift is guaranteed to be a hit with every sports enthusiast. This is a great moment in sports ' The Sports Illustrated' Gift Set. A spectacular hardcover book set that brings them 208 pages of the best of Sports Illustrated' ' including a collectible reprint of the first issue ever printed. This gift set includes a paid subscription to 26 issues of Sports Illustrated. 3) MP3 Player Creative Labs has several MP3 players under $200 with internal hard drives that can store thousands of songs and several under $100 with flash memory that are great for taking along on workouts. The best bargain is the popular top rated $210 Creative Zen Touch 20GB MP3 Player with the "Touch Pad" control that navigates quickly and easily to specific artists, tracks, or playlists. It has many features including USB 2.0 connectivity for music transfer from a PC as quickly as a song per second. 4) Homedics Back Massager Men will enjoy being pampers with a massage as they travel or commute to work. Homedics has several models starting at just under $20. Most have several motors allowing zone and heat control with many settings. 5) PDA PDA's are a pocket essential to track your to do list, address book, important dates and handle lots of tasks such as calculator, calendar, e-mail, integrated MP3 player, phone book, presentations, spreadsheet and word processor. 20 selections are under $100. A hot model is the PalmOne Zire 21 which synchronizes with Outlook so you can use the stored tasks you already have. Play games and read an eBook with included software. Add-on software such an exercise log or shopping list manager. 6) Texas Hold 'Em Poker Set Texas Hold 'Em is a hot popular game right now. This poker set includes everything needed to teach and host the game. Features Poker rack Felt layout 200 professional heavyweight poker chips 1 deck of playing cards Dealer button Easy-to-learn instructions. 7) Daytimer Organizer The Daytimer Organizer comes in many sizes and designs and buyers can custom create their own planner. Besides the basic calendar pages there are many add-on features such as a clear vinyl zip pouch, vinyl business card holder, hole-punched calculator/ruler, handy single-sheet paper punch and colorful blank-tabbed dividers for creating your own organizer sections. 8) Wine of the Month Club For the lover of great wine, select a 3, 6, 9 or 12-month membership. Each month a new bottle of wine will arrive in a luxurious gold presentation box. The recipient will explore the globe from France to Italy, Australia to California and the Pacific Northwest, the wine club features an exceptional mix of red, white, and sparkling wines from around the world. 9) Omega Sports or Dress Watch Omega has many stylish and popular dress and sports watches. They are guaranteed for several years and have many features depending on model. Some display both analog and digital, have more than one time zone, chronograph with lap and split, lap counter and are water resistant. 10) Swiss Army Knife There was a time when boys passed from childhood to young adult by receiving a Swiss Army Knife. It has a lifetime guarantee and comes in many varieties starting at $10. Guys will welcome a new addition to their collection. It is amazing what tools can be included in this pocket wonder such as corkscrew, wire stripper, tweezers, wood saw, scissors, bottle opener, screwdriver and chisel to name a few. Important product disclaimer information about this About site. Most Popular Video Movie Review: 'Broken Flowers' Movie Review: 'Four Brothers' Movie Review: 'The Dukes of Hazzard' Movie Review: 'The Aristocrats' Movie Review: 'Hustle and Flow' See other videos at About.com        Topic Index | Email to a Friend Our Story | Be a Guide | Advertising Info | Work at About | Site Map | Icons | Help User Agreement | Ethics Policy | Patent Info. | Privacy Policy | Kids' Privacy Policy ©2005 About, Inc., A part of the New York Times Company . All rights reserved. Around About Poll: What would you do with $10 million? 1) Spend it 4) Pay bills 2) Donate 5) Save 3) Invest 6) Not sure Is New York City Safe? Tips for Women Travelling What's Hot Top 25 Fit and Fat U.S. Cities Knott's Berry Farm - O County Emergency Disaster Kit Marlon Brando Trivia Quiz King Tutankhamun Photo Gallery

Gifts For Women Articles

Graduation Gifts For Women - Gifts BW gifts | gifts Resources | Add URL Wine Gifts & Baskets From the casual wine drinker to the serious enthusiast, we have a gift that will make them smile. Our selection includes premium wine, gourmet baskets, distinctive champagne sets & the very finest California and Northwest wines. Graduation Gifts For Women Articles Book Gift Giving Guide Here is a list of career books to give as gifts. Whether it's for graduation, Father's Day, or Mother's day, or no occassion at all, these books provide advice on job success, career choice, and other career related issues....( Continue Reading ) The Perfect Travel Gift If the object of your affection is heading for Canada, or if they are already here, to another part of Canada, here are some practical and some whimsical gifts that could be considered....( Continue Reading ) Gifts for Dads & Grads Find gift ideas for your dad this Father's Day or the graduate in your life. From printable coupons to gas grills, cars to jewelry....( Continue Reading ) Grad Gifts - Top Gifts For Grads Is your grad headed for the business world? Why not reward your graduate with a gift that shows you appreciate his or her accomplishment and will contribute to his or her future success in the business world?...( Continue Reading ) Grad Gifts - Top Gifts For Grads Is your grad headed for the business world? Why not reward your graduate with a gift that shows you appreciate his or her accomplishment and will contribute to his or her future success in the business world?...( Continue Reading ) Graduation Gifts For Women Directory Links chicago gift baskets gifts for india wedding gifts traditional graduation gifts ideas holiday baskets going away gifts gift baskets michigan gardening gift baskets best gifts for dad music teacher gifts graduation gifts most popular christmas gifts baby gifts unique christmas gifts online birthday gifts for woman wedding aniversary gifts by year sending gifts to kerala discovering your spiritual gifts best gift baskets gift baskets of mississippi gift baskets san diego anniversary gifts for him original birthday gifts fruit baskets gifts 3 year anniversary gifts birthday gifts for sister personalized teacher gifts perfect birthday gifts sister birthday gifts gifts for your wife gifts to make for christmas great gifts for your girlfriend gifts for boss cheap graduation gifts weeding anniversary gifts gift baskets houston handmade mothers day gifts wedding aniversary traditional gifts gifts food good bye gifts unique holiday gifts baby christmas gifts corporate christmas gifts christmas gifts for the family best gifts for her Popular Search Terms: Gifts BW © 2004 Gifts BW All trademarks are the property of their respective owners. All Rights Reserved. This site is not related to Brajeshwar or Brajeshwar.com in anyway, shape or form

Anniversary Gift The tradition

How to Buy an Anniversary Gift - eHow.com Clear Instructions on How To Do (just about) Everything Web eHow.com Home Holidays & Traditions Center Gift Giving How to Buy an Anniversary Gift The tradition of tying gifts to particular wedding anniversaries began in central Europe. Medieval German wives received silver wreaths on their 25th anniversary, gold ones on their 50th. Other traditions have added to the eight original gifts. (Diamonds, which originally marked the 60th anniversary, are now common gifts early in marriage.) Here's how to marry the old with the new. YEAR TRADITIONAL MODERN First Paper Frame a poem or love letter; artist sketch from a wedding photograph. Second Cotton Clothing, linens, gift certificate for apparel. Third Leather Briefcase, handbag, leather jacket, wallet. Fourth Fruit/Flowers Plant a garden, give a fruit tree. Fifth Wood Jewelry box, plant a tree. Sixth Iron Wrought-iron garden gate, golf clubs. Seventh Wool/Copper Sweater, cookware. Eighth Bronze/Pottery Sculpture, matching coffee mugs. Ninth Pottery/Willow Willow tree, wicker furniture. Tenth Tin/Aluminium Metal-framed sunglasses, digital camera, tools, bicycle. Eleventh Steel Kitchen knives. Twelfth Silk/Linen Tablecloth, scarf, pajamas, linens. Thirteenth Lace Antique tablecloth, curtains, table runner. Fourteenth Ivory Piano. Fifteenth Crystal Candlesticks, wineglasses, clock. Twentieth China Trip to China, new place setting. Twenty-fifth Silver Airline tickets wrapped in a silver bow, tray, tie clip, goblets, antique coins. Thirtieth Pearl Earrings, necklace; mother-of-pearl inlaid pocketknife. Thirty-fifth Coral Trip to the tropics, coral beaded necklace. Fortieth Ruby Jewelry. Forty-fifth Sapphire Jewelry. Fiftieth Gold Watch, clock, pen, jewelry. Fifty-fifth Emerald Trip to Ireland, jewelry. Sixtieth Diamond Watch, jewelry. YEAR TRADITIONAL MODERN First Paper Frame a poem or love letter; artist sketch from a wedding photograph. Second Cotton Clothing, linens, gift certificate for apparel. Third Leather Briefcase, handbag, leather jacket, wallet. Fourth Fruit/Flowers Plant a garden, give a fruit tree. Fifth Wood Jewelry box, plant a tree. Sixth Iron Wrought-iron garden gate, golf clubs. Seventh Wool/Copper Sweater, cookware. Eighth Bronze/Pottery Sculpture, matching coffee mugs. Ninth Pottery/Willow Willow tree, wicker furniture. Tenth Tin/Aluminium Metal-framed sunglasses, digital camera, tools, bicycle. Eleventh Steel Kitchen knives. Twelfth Silk/Linen Tablecloth, scarf, pajamas, linens. Thirteenth Lace Antique tablecloth, curtains, table runner. Fourteenth Ivory Piano. Fifteenth Crystal Candlesticks, wineglasses, clock. Twentieth China Trip to China, new place setting. Twenty-fifth Silver Airline tickets wrapped in a silver bow, tray, tie clip, goblets, antique coins. Thirtieth Pearl Earrings, necklace; mother-of-pearl inlaid pocketknife. Thirty-fifth Coral Trip to the tropics, coral beaded necklace. Fortieth Ruby Jewelry. Forty-fifth Sapphire Jewelry. Fiftieth Gold Watch, clock, pen, jewelry. Fifty-fifth Emerald Trip to Ireland, jewelry. Sixtieth Diamond Watch, jewelry. Please Share Your Tips with Us E-mail this page to a friend Write an eHow Article Suggest a Topic More Resources: Related eHows: Buy a Father's Day Gift Buy a Mother's Day Gift Buy a Graduation Gift Get a Gift for the Person Who Has Everything Buy Wedding Gifts Project Details: Skill Advisory: Easy Printable Page New! -- Related eHows: Buy a Father's Day Gift Buy a Mother's Day Gift Buy a Graduation Gift Get a Gift for the Person Who Has Everything Buy Wedding Gifts Check out Thousands of How-To Solutions in eHow's Centers Automotive Careers & Education Computers & Home Electronics Family & Relationships Finance & Business Food & Entertaining Health Hobbies & Games Holidays & Traditions Home & Garden Personal Care & Style Pets Sports & Fitness Travel How to: --? Web eHow.com Home | Site Map | About Us | How To Books | Link to eHow Subscribe to the eHow of the Day Mailing List : Have the eHow of the Day appear on your My Yahoo! Page: Add the eHow of the Day to your RSS reader: © 1999-2005 eHow, Inc. How things get done. Use of this web site constitutes acceptance of the eHow Terms of Use and Privacy .

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