Gift tax $14000 USD per person for year 2014

there is no limit to bring money into US. However one needs to fill-out a custom form for any cash exceeding $10,000 USD.

For gift, one person can give $14,000 to one relative w/o paying any tax. He can give away for $140,000 if he has 10 relatives in US - doesn't matter direct or indirect relatives.

For inheritage, one person can give $5.2 million USD for 1 relative, $10.4 for 2 relatives, $20.8 millions for both parents to both children, either child or grand child w/o paying for any inheritage tax.

See IRS for details:

http://www.irs.gov/Businesses/Small-Businesses-&-Self-Employed/Frequently-Asked-Questions-on-Gift-Taxes