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Golf Gifts - Find Ideas for Great Golf Gifts You are here: About > Sports > Golf > Equipment > Golf Gifts - Find Ideas for Great Golf Gifts Sports Golf Essentials Almanac: Records, Stats, Timeline Golf Glossary Equipment Reviews & News The Rules of Golf Pro Shop Articles & Resources Beginners Equipment Golfers Tours / Major Events Golf Courses Rules of Golf Handicaps History of Golf Golf Tips Fitness & Health VideoGames / Trivia / Humor Women Junior Golf Buyer's Guide Before You Buy Top Picks Top 10 Instructional Videos/DVDs Top 10 Instructional Books Top 7 Golf Movies Product Reviews Articles Forums Help FREE Newsletter Sign Up Now for the Golf newsletter! See Online Courses Search Golf Stay up to date! Email to a friend Print this page Most Popular Free Online Golf Games Golf Trivia - Play Golf Trivia Hangman NabiscoWorld "Golf Course" Glossary of Golf Terms Golf Rules What's Hot Michelle Wie at the 2005 PGA Sony Open - 8 Michelle Wie at the 2005 PGA Sony Open - 3 Michelle Wie at the 2005 PGA Sony Open - 9 Michelle Wie at the 2005 PGA Sony Open - 6 Michelle Wie at the 2005 U.S. Women's Open - 8 Related Topics Tennis Football Baseball Basketball Pro Ice Hockey Golf Gifts Guide From Brent Kelley , Your Guide to Golf . FREE Newsletter. Sign Up Now! Find Ideas for Great Golf Gifts Need some help choosing golf gifts for friends or family, or suggestions for what to buy yourself? The Golf Gifts section of About.com Golf collects some resources that should help you select great golf gifts. Equipment Reviews and News There are no better golf gifts than golf clubs, natch. Browse these categories to find reviews of, or news releases about, the latest golf equipment: • Drivers • Fairway Woods and Utility Clubs • Irons • Wedges • Putters • Golf Balls • Accessories (Shoes, Bags, Apparel, Etc). • Golf Training Aids More Golf Equipment Reviews and News Price-Comparison Shopping Through our price-comparison partner, you can not only hunt down golf gifts, but great deals, too. Find a product you like and you'll be able to compare its price at different stores in order to get the best deal. • Drivers • Fairway Woods • Irons • Wedges • Putters • Women's Sets • Junior Sets • Balls More in the Pro Shop Golf Gifts - Best Equipment of 2004 Check out our rankings of the best new golf equipment of 2004 . We rank the best new clubs and equipment in the following categories: drivers, fairway woods, hybrids, irons, wedges, putters, ball, women's clubs and training aids. Golf Gifts - Books • Top 10 golf biographies • Top 10 golf novels • Top 6 how-to books for golf beginners • Top 10 full swing or general topic golf instructional books • Top 8 books of classic golf instruction • Top 5 instructional books on the short game • Top 5 instructional books on putting • Top 5 instructional books on mental golf • Top 10 instructional books for women • Top 10 books about golf rules and etiquette • Top 5 golf books by John Feinstein • Top 8 books about Tiger Woods Golf Gifts - Videos and DVDs • Top 7 golf movies • Top 10 DVDs and Videos on Golf History and Highlights • Top 10 golf instructional videos and DVDs • Top 9 instructional videos and DVDs on putting and the short game • Top 5 instructional tapes and DVDs for women Golf Gifts - Games • Top 8 golf video and computer games • Top 6 golf board games Golf Gifts - Miscellaneous • Top 10 golf gifts for the office Most Popular Video Bathroom Decoration Ideas Tag Sale Tips Creating a Craft Room Making a Personal Space Be Your Own Contractor 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 Michelle Wie at the 2005 PGA Sony Open - 8 Michelle Wie at the 2005 PGA Sony Open - 3 Michelle Wie at the 2005 PGA Sony Open - 9 Michelle Wie at the 2005 PGA Sony Open - 6 Michelle Wie at the 2005 U.S. Women's Open - 8
Shower Gifts and Great
Baby Gifts, Unique Baby Shower Gifts, Personalized Baby Gift Baskets :: GotoBaby Unique Baby Gifts, Personalized Baby Gifts, Baby Shower Gifts and Great Baby Gift Basketsfor that Special Baby Boy or Girl! ADD TO FAVORITES! Baby Gift Baskets Baby Gift Certificates Baby Blankets & Cozies Baby Bedding Furniture & Accessories Baby Artwork Baby Clothing Baby Toys & Goodies Tremendous Toys The Pampered Baby Bath & Meal Time Baby Books & Videos Baby Journals & Pictures Baby Robes, Bibs & More Wonderful Woodwork Baby Jewelry & Sterling Silver Diaper Bags, Baby Carriers and Travel Mommy & Me Enter your email to receive occasional specials and great offers from GoToBaby. We will NOT share your email with any other party. Name: Email: 315 E. 57th Street, New York City Featured Product! Harley Davidson Rocking Motorcycle Click the product image for more information! Cozy Lamb Wrap Silky Soft Lamb The Personal 1 Gift Basket Name A Train Customized Robe with Pink Trim Can be Monogrammed Personalized Artwork Girl's Alphabet Artwork Cashmere Hoodie Love for "Dad" The Puppy Love Baby Gift Basket The Elmo Ducky Combo Baby Gift Basket Sheep to Sleep Relaxing Baby A Baby Gift should be one of the most fun gifts anyone can purchase. All of GoToBaby's unique baby gifts and baby gift baskets are the highest quality you'll find anywhere. Many of our gifts make perfect baby shower gifts. We pride ourselves on bringing you the most unique and creative baby gifts and accessories that will bring a big smile to every mom and baby. Enjoy a FREE PERSONALIZED UNIQUE BABY GIFT CARD WITH EVERY ORDER! Located in New York City, our selections are perfect for gifts for clients and, of course, for friends and loved ones. Browse our five categories, which range from cute gifts for the nursery to special personalized baby gifts , baby gift baskets and many other beautiful choices for helping mom and dad take care of the baby. From wood furniture and accessories to baby robes, baby blankets and baby albums, we certainly have an extensive selection for everyone. If you are specifically looking for a New York baby gift we typically have several choices available. GoToBaby's baby gift baskets are filled with great things for mom and baby. They are perfect as baby shower gifts , newborn baby gifts, a first and second birthday unique baby gift as well as fun things for mom. Instead of filling your baby gift basket with all sorts of useless and cheap trinkets like many of our competitors, we use only the finest baby gifts in our baby gift baskets that are practical, useful and so much fun that they are perfect for so many occasions. Browse our Baskets and you'll see what we mean. We have had such positive feedback that our baby gift baskets were the hit of the party that we will keep adding new selections for you to view so come back often. The second category is "In The Nursery". These selections help the little one feel comfortable in their first bedroom. Incredible artwork, hand painted furniture, bedding and cribs designed in Italy begin the collection. Great videos are a staple for every newborn. Also, the most comfortable baby blankets and cozies can all be found in this category. The third category, "Baby Styles & Toys", is where you'll find the best toys, games and clothing. There is also a great selection of baby gifts for bath and meal time. Hooded towels and playful bibs are great. In this section you'll find the "Pampered Baby". It includes many unique choices for those looking for that little extra. "Let's Get Personalized" is one of our most popular destinations for a new baby gift. Monogrammed baby robes are a staple for baby gifts. Engraved sterling silver is a keepsake. The hand painted wood will be a treasured and the limoges are the most unique baby gifts you'll find anywhere and are very highly recommended. Our last category is "On The Go". Here is where you'll find all the baby gifts to make leaving home with the baby a lot of fun. These make great baby shower gifts. The most beautiful diaper bags like Petunia Picklebottom and Fleurville , great jogging strollers and a variety of baby gift sets are sure to please, perfect for baby shower gifts. For more information, questions or suggestions please contact us and sign up for our newsletter. GoToBaby is proud to support various charities throughout the year. The Lynne Cohen Foundation is a wonderful organization based in California supporting ground breaking ovarian cancer research. Rachel's Table are dedicated supporters of the homeless and hungry and this holiday season we begin our relationship with First Candle/SIDS Alliance. GoToBaby - The Unique Baby Gifts Boutique located in Manhattan. BABY REGISTRY | REFER-A-FRIEND | AFFILIATES Catalog Index | Privacy Policy | Articles | Terms of Use | Investor Relations | Links Wholesale & Drop-Ship | Website Optimization List of all Baby Gifts About GoToBaby Give us your FEEDBACK! 2005 C.I.Q. Limited www.gotobaby.com
shower gifts. 1. Diapers,
Baby shower gift ideas Baby shower gift ideas Baby shower gift ideas for the Mother-to-be that already has one - or more - children, from experienced moms. When you go to a baby shower for a first time mom, it’s so much fun to shop. After all, you know that she needs almost everything! Shopping for pregnant friend who already has one (or more!) kids is more challenging – after all, how do you know what she already has, likes or needs? If she knows the gender of the baby, she’s sure to get clothes, especially if she’s having a different sex than her first-born. Here are some tips compiled from several mothers of their favorite second-time baby shower gifts. 1. Diapers, wipes and lotions. This isn’t the most romantic of gifts, but most second-time moms tell us that this is a practical and always-appreciated gift. A package or two of newborn-sized diapers, sensitive skin baby wipes and lotion make a great gift basket! 2. Board Books are always a hit for children. Good sturdy backed board books can survive chewing, drooling and dropping, and are nice for young children of all ages! Look online for some suggestions or try these tried and true favorites: Good Night Moon, Moo Moo Peekaboo, Time for Bed, The Mitten, Mouse Count, and The Cheerio Play Book. 3. A soft blanket or unique stuffed animal is always a welcome touch. Most children bond to one special “lovey”, so look for something soft and unique. One nice idea is the blanket/animal combinations made by Stephen Industries, like the bunny blankets – a soft stuffed bunny rabbit head, with a blanket body, ready to be loved and cuddled. One source for this is http://www.bkpuffnstuff.com/nursery.htm. 4. Frozen Dinners are always a hit for second time moms. It’s hard enough to prepare a meal for the family when you only have one child at home, with the addition of a second (or more) time becomes even more precious! Bring two or three clearly labeled frozen dinners for her freezer. Be sure to write the contents and preparation instructions clearly on the outside, so she can tell at a glance what it is and how to make it. Using a disposable foil pan will eliminate any anxiety about returning the dishes, as well! 5. A Babysitting Certificate for the older child(ren). Offer to take her older kids out for a day – or two – after the baby arrives. She’ll appreciate the thought but probably be too embarrassed to initiate this, so just plan on calling her the week after the baby arrives to schedule your day. If you work, you can always offer to take the child(ren) on a Saturday afternoon, or after work for an evening. You might even consider scheduling a standing appointment – every Wednesday evening, for example, for a month – that way she can plan and prepare for her “free time!” 6. Picture frames and photo albums are always a welcome touch. If you’re a scrapbooker, you might also want to offer to make a scrapbook for her of baby’s first year, collecting photos and making special pages that you return for her to include in her album. 7. A Double Stroller is always a fabulous gift if there are other young children in the home. Check online resources like Epinions (research.epinions.com) to see what brands are recommended for the ages of her children. 8. A Gift for Mom is always a nice and personal touch. A gift basket with self-pampering items like lotions, a nice nightgown, home facial items, etc. will make her feel pretty and appreciated. If you give a gift certificate make it specific, like for a facial or a manicure/pedicure. 9. A fold-up Booster seat is a fabulous gift if she doesn’t already have one. These are travel high chairs but also double as secondary high-chairs at home if she has other little ones who still need a boost – and free up the regular high chair for the new arrival! 10. A Housekeeper Visit. If you can afford an outside housekeeper, give her a gift certificate for them to come and clean her house after the baby arrives. This will help relieve her of some of the drudgery that adds more demands on her time! If you can’t afford an outside housekeeper, consider offering to do this yourself. Bear in mind that like the babysitting, she’ll probably be embarrassed to take you up on this, so you’ll have to call to schedule this after the baby. Don’t take no for an answer, either – find a time that works for her, and just show up ready to work, with all of your own supplies if possible (that way you won’t have to bother her to ask where her broom, vacuum, cleanser, etc. are). Run a couple loads of laundry, clean her bathrooms and kitchen, and give her carpet a good cleaning and she’ll be thankful for life! When in doubt, a gift certificate to a nice children’s store such as the Right Start Store (which offers a great selection of unique kids products and has online shopping as well!) will always be appreciated. The most important thing is to have fun, and realize that every baby is a blessing! Happy Shopping! © 2002 Pagewise You are here: Essortment Home >> People & Culture >> Holidays:Gifts >> Baby shower gift ideas << Great gifts for school teachers Creative gift wrapping ideas >>
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
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