ࡱ> ON \pSOI Ba==xJ/8X@"1.MTimes New Roman1.MTimes New Roman1.MTimes New Roman1.MTimes New Roman1MArial1$MArial1 MArial1MArial1MArial1MArial1MArial1MArial1MArial1MArial1xMArial"$"#,##0_);\("$"#,##0\)!"$"#,##0_);[Red]\("$"#,##0\)""$"#,##0.00_);\("$"#,##0.00\)'""$"#,##0.00_);[Red]\("$"#,##0.00\)7*2_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_).))_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)?,:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)6+1_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_) "*"#,##0 "d"\ #,##0 \'#,##0 "d"#,##0 "s"\ #,##0 "d s"\ #,##0 "ds"\ #,##0 \ #,##0 **#,###,### **#,##0 \'**\'#,##0 "**"#,##0@*.% "** "#,##0;"** "\-#,##0;"** "0;@ "* "#,##0                + ) , *     a( a a  a @  a"|  a (@  a (  a (  a (  a (@  a (  a&8@  a (@  a (  a&8@  a h  a"<@@  a"<  a"  a  1a"<@  1a"<  1a"<  1a"|  a  a+|  a+x  a  a+|  a+x  a+|  a+|  a+|  a+| a a# a D a D a L a  a  a  a a ` a( a   a   a"x  a"<@@  a"< @  a"<@  a"|  a"8@  a"8  Normal_2005 Gift Tables`discloseexSheet1lySheet2szSheet3"p `Gift Tax Returns Filed in 2005: Total Gifts of Donor, Total Gifts, Deductions, Credits, and Net Tax on Current Period Gifts (Net Gift Tax)Total gifts [1]Total annual exclusionsTotal included amount of giftsMarital deduction [2]Charitable deduction [3]Total deductionsTaxable gifts, Taxable gifts, prior periods [5]Total taxable gifts, Tax on total taxable giftsTax on prior taxable giftsTax on current taxable giftsMaximum unified creditUnified credit previouslyAllowable unified creditSpecific exemptionUnified credit, applied [6]Net tax on current period Generation-skipping Total taxcurrent period [4] all periodsused gifts [7] transfer taxNumberAmountNumber %Size of taxable gifts, current period(1)(2)(3)(4)(5)(6)(7)(8)(9)(10)(11)(12)(13)(14)(15)(16)(17)(18)(19)(20)(21)(22)(23)(24)(25)(26)(27)(28)(29)(30)(31)(32)(33)(34)(35)(36)(37)(38)(39)(40) All ReturnsLess than $2,500$2,500 < $5,000$5,000 < $10,000$10,000 < $25,000$25,000 < $50,000$50,000 < $75,000$75,000 < $100,000$100,000 < $250,000$250,000 < $500,000$500,000 under $1,000,000$1,000,000 or more**All Nontaxable ReturnsAll Taxable Returns}*indicates that estimates should be used with caution because of the small number of sample returns on which they were based.V** indicates that data were combine to prevent disclosure of individual taxpayer data.[1] This is the value of total gifts reported by the donor after gifts have been split between the donor and the consenting spouse.[2] An unlimited marital deduction is available for all outright transfers to a donor's spouse. The deduction is available for gifts to trust only on limited circumstances.[3] An unlimited charitable deduction is available for all outright transfers to qualified charities. The deduction is available for gifts to trust only if the trust meets certain requirements.n[4] This is the amount of taxable gifts (total gifts less exclusions and deductions) for the current tax year.[5] This is the amount of taxable gifts (total gifts less exclusions and deductions) for all prior tax years in which the donor transferred property.r[6] This is the value of available unified credit that is applied to the gift tax liability in the current period.C[7] This is the reported value of gift tax on current period gifts.3NOTE: Detail may not add to totals due to rounding.MSource: IRS, Statistics of Income Division, unpublished data, November 2006.b -?#+J\=Occ   vG1_r v/w  dMbP?_*+%M\\SOI-FOUR\Jan? odLetter.HP LaserJet 4100 PCL 62gxe/DQ绳ok#6gpFPD!(ԻWfnIA @@ qMl$7w|yYEȬD,d~tA.(z  G,qx9 x]tx &)v . }%; [~/+GJ_$ds J'\.LNCJ~NOtdJQQExaoI36ATCjlz`lZlX"7??U} m*} $ } I}  }  } $ } } $ } $ } $ } } $ } } $ } I} m } $} $ } } $ } $} $ } } $ } } $ } } $ } } $ } $} $ } $} !!$ } "" } ##$ } $$$} %%$ } && } ''m } ((} ))$ } **} ++$ } ,,m} --$ } .. } // } 0$ v0-  -------- - - - - ---//////////////// @#), HI HI HI HI  H I  H I  HI HI H I H I H I H I H I HI HI H I !H"I #H$I %H&I 'H(JKKGG, !"  # # ## ##$%" #L$M %#&&''GG, ( ) ( * ( * ( *  (  *  (  *  ( * ( * ( * ( * ( * ( * ( * ( * ( * (  * !( "* #( $* %( &* '( (*), + , - , -! ," -# ,$ -%  ,&  -'  ,(  -)  ,* -+ ,, -- ,. -/ ,0 -1 ,2 -3 ,4 -5 ,6 -7 ,8 -9 ,: -; ,<  -= !,> "-? #,@ $-A %,B &-C ',D (.E)////, 0F~ 1A1o!B~ 1AA1HB~ 1(A1(R8B~ 1@1JA~  1@ 1A~  16@ 1A~  18mA1xoB~ 1@1J/B~ 14 A14B~ 1P& A1_B~ 10v@1x4B~ 10hA1ڪA~ 1A14B~ 1e@1B~ 1jA1_1B1@11A!"1@;A~ #1j@$1ߖA%2N@171r@'(1]*(A)1111, 3G~ 4@4NA~ 4`B@4 oA~ 4@4A~ 4̐@45hA~  4@ 4@ A~  4@ 4?dA 4w@4ni4@4IB~ 4`|@4LlB~ 4 B@4lqPA~ 4@@4\MA4&@4C4@4 B~ 4Y@46[A~ 4o@4 ABB5@4zZ4@4Z5t@4KA555t@4KA()5454, 3H~ 4~@4BbAT4@4jD@4~@43O6*@62t55N@4~5Q@4`I4~@44ܳ@46A~ 4~@4c^A04~@4NV?p4ܳ@4ȋn4~@4b4~@45A4@4cU4)@4AB6]@6\ A4)@4V5X@4DA555X@4DA()6654, 3I~ 4@4UAT4]@49Gp4@4jC>5v@4.5\@4^Er5}@4p#4@44)@4P4VA~ 4@4A~ 4@4],A~ 4)@4gA4@44@4A~ 4`@4> A~ 4A@4 }AB6"@6@4=@46q50s@4f76 @6@5s@4J8()6654, 3J~ 4@@ 4AA~ 4J@ 4 (A~ 4@@ 4=[A< 5J@45}@4.5p@4s?4@@46ic4\@ 4pA~ 4@@ 4࡚A~ 4@@ 4A~ 4\@ 47 lA 4@@44@@ 4K4B~ 4/@ 4Jt{A~ 4[@ 4AB 5v@44R@4*OC5|@4555|@4( )5454, 3K~ 4@ @ 4@+A~ 4c@ 4MmA~ 4@ @ 4XbA0 5@h@4.I5x@4ƸG'58@4[+4@ @  4RA~ 4@ 40jA~ 4@ @ 40QcA~ 4@ @ 4tA~ 4@ 4A 4@ @4vs>4@ @ 4@ B~ 4@ 4@oA~ 4@ 4fAB 6 g@6K54@@4zP<5}@46u555}@46u( )5454, 3L~ 4@ 4WA 4@4^kc4@ 4A0 5a@4~ 5q@4.|P5z@4$!4@  4f'uA~ 4ɷ@ 4rA~ 4@ 4{A~ 4@ 4@A~ 4ɷ@ 4@$A 4@4 (54@ 4A~ 4@ 4A~ 4v@ 4@v4AB 6v@6=^4t@4A35s@46@6`x@5s@4( )5454, 3M~ 4@ 4$=A 4J@4۶I4@ 4 A0 5@Q@4f 5L@4 5_@4ļ4@  4A~ 4@ 4wA~ 4@ 4g A~ 4@ 4[A~ 4@ 49A 4@4y84@ 4칣A 4 @4> m4^@ 46AB 6A@6HA4R@4'65t@4fQ555t@4fQ( )5454, 3N~ 4@ 4GWyA~ 4@ 4A~ 4@ 4A0 5N@4;5@4\:5@4K4@  4nmA~ 4@ 4+A~ 4@ 4@}8 B~ 4@ 4 WqA~ 4@ 4SA~ 4@ 4A~ 4@ 4HFB~ 4@ 4tzA~ 4@ 4XvB 5f@4+A4@@! 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