Only a complete gift is taxable under the gift tax.

根据赠与税规定，只有完全赠与才应纳税。

youdao

Some buy it as a straight-out gift, a gesture of profound affection sweetened by the current generous tax exclusion.

有些人就是仅仅当做毕业的礼物，在当前的减免税率的大环境下更加衬托出了父母深远的爱意。

youdao

Payment of gift tax is the obligation of the donor, not the recipient.

交纳赠与税的义务在赠与人而非受赠人。

youdao

Recently, questions have arisen regarding the applicability of the gift tax to contributions to 501(c)(4) organizations.

FORBES: IRS Drops Investigation Into Contributions (Tax World Drops Jaw)

If a 501(c)(4) organization makes a gift it is not subject to the gift tax.

FORBES: Occupy Wall Street's Santa Problem

The gift tax is a separate excise tax on a transfer by an individual donor.

FORBES: Occupy Wall Street's Santa Problem