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http://www.irs.gov/businesses/small/article/0,,id=98968,00.html
http://www.irs.gov/businesses/small/article/0,,id=164872,00.html
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A. Your links don't work. Use the "URL" link under "Instant UBB Code" when you are creating or editing your message.
B. The gift tax applies to US citizens who give money to others. It does not apply when a US citizen receives it.
-Tom