Assertion: taxpayer | /r/CapableOf | make gift
Facets:
value: to another person
type: TRANSITIVE-OBJECT
value: to their spouse
type: TRANSITIVE-OBJECT
value: to a charity
type: TRANSITIVE-OBJECT
Source sentences:
text: For example, there is usually no tax if the taxpayer makes a gift to their spouse or to a charity.
text: If a taxpayer makes a gift to another person, the gift tax usually does not apply until the value of the gift exceeds the annual exclusion amount for the year.