Send someone an unexpected letter or gift.

给某人寄去意想不到的信或礼物。

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When you check the mail and find a real letter or package from someone youknow, excitement overtakes you as you tear into this rare gift.

如果查找邮件发现一封来自熟人的真正的信件或包裹，在拆开这份珍贵的礼物时你会感到兴奋不已。

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Even a gift that is accompanied with a carefully written letter or note with meaning can put a smile on a mother's face!

即使是一份包含了情真意切的手写的信或小纸条的礼物也可让母亲的脸上绽开笑容！

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In the old days taxpayers would often attach to their return a simple, bare-bones letter from an accountant stating the gift's value.

FORBES: Play Ball

But the IRS considers it a tax-free gift only if the person has the right to take it in the short term, and the Crummey letter proves that he has that right.

WSJ: Do You Need a Crummey Trust?