Mr. Nelson asked his boss for a loan of 50 dollar to buy a gift for his daughter.

他向老板贷款了50美元给女儿买礼物。

youdao

This would not be earned income but money given to you as a loan, commission, inheritance, court settlement, or outright gift.

这不会是赚来的钱，而将是作为贷款，奖金，继承，法院判决，礼物给你。

youdao

This bicycle is a loan, not a gift.

这自行车是借给你的，不是送给你的。

youdao

Currently, a parent can sell shares of the family-owned business to the child for a fixed long term interest rate as low as 2.52%, and not incur a gift tax because of the loan rate.

FORBES: Want to Avoid the Estate Tax Cliff? Five Ways to Help

Another proposed gift to higher ed is student loan forgiveness.

FORBES: Don't Fear The Higher Ed Bubble, Obama Will Keep Reflating It

Is a loan to a relative a gift?

FORBES: Does your accountant work for you or the IRS?