The annual exclusion applies to gifts to each donee. $12,000 for

来源: 于 2007-01-21 18:38:28 [博客] [旧帖] [给我悄悄话] 本文已被阅读：次
In other words, if you give each of your children $11,000 in 2002, 2003, 2004 or 2005 and $12,000 in 2006, the annual exclusion applies to each gift.