Gift tax law 101 says that in order for there to be a gift there has to be delivery and acceptance.

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The delivery service said that fans had sent him, as a gift, a top-pedigree dog.

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Leeds is bringing on five full-time developers to build an app that will plant a bar code on smartphone screens that can be scanned in lieu of a physical gift card--finally separating the card's value from its plastic delivery vehicle.

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