I'm planning to buy a gift for her fortieth birthday.

我打算为她的四十岁生日买一份礼物。

youdao

The gift of listening. No interrupting, no planning your response. Just listening.

聆听的恩赐。不打岔，不计划你的反应。只是聆听。

youdao

One straightforward estate-planning tool is a simple gift, taking advantage of the annual $13,000 per person (or $26,000 per couple) gift exclusion.

一种简单的遗产规划方案是赠予——利用每年可以向个人赠予13000美元（可向夫妇赠予26000美元）而不用上税的赠予税豁免制度。

youdao

These gifts are liable for taxation under the Internal Revenue Code, so the practitioner should advise his client of the necessity of proper gift planning.

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But the wealthiest Americans will have had the benefit of using the higher exemption amounts through gift and generation skipping tax planning for 2011 and 2012.

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And of course, such generosity makes me wonder: is Sheen is planning on filing a gift tax return?

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