Content Overview 
- Summary
- When Must I File A Gift Tax Return?
- What Is The Unified Credit For Gift And Estate Taxes?
- If I Make Taxable Gifts, Will I Have To Pay Tax?
- What Is In My Gross Estate?
- What Is The Gift Tax?
- Which Gifts Are Taxable? (The Annual Gift Tax Exclusion and more)
- Can I Take An Income-Tax Deduction For Gifts I Make?
- Does The Person I Give A Gift To Have To Pay Taxes?
- What Is The Generation-Skipping Transfer Tax (GSTT)?
- What Is The Estate Tax?
- What Is My Taxable Estate?
- Will My Estate Have To File An Estate Tax Return?
- Will My Heirs Have To Pay Tax On Their Inheritance?
Gift, Estate, and Generation-Skipping Transfer Taxes
Can I Take An Income-Tax Deduction For Gifts I Make?
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Unless the gift you make is to a charitable organization or for the medical expenses paid directly to a health-care provider on behalf of a qualifying individual, gifts are not tax-deductible.
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