U.S. gift tax

http://wills.about.com/od/understandingestatetaxes/a/whatisestatetax.htm

http://www.bankrate.com/finance/taxes/estate-tax-and-gift-tax-amounts.aspx

https://en.wikipedia.org/wiki/Special:WhatLinksHere/Gift_tax_in_the_United_States

http://blog.taxact.com/gift-tax-do-i-have-to-pay-gift-tax-when-someone-gives-me-money/

https://www.taxact.com/support/851/gift-tax---form-709/?txtSearchValue=gift%20tax/?sc=1509464230150

https://www.irs.gov/pub/irs-pdf/p559.pdf#page=24

https://www.taxact.com/index.asp?sc=1509464230285

https://www.irs.gov/businesses/small-businesses-self-employed/gift-tax

https://www.irs.gov/businesses/small-businesses-self-employed/starting-a-business