id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
taxlaw-2831	Gerzog, Wendy C.	A Simpler Verifiable Gift Tax	2015	27	.pdf	application/pdf	18173	784	57	While this author thus acknowledges that she has not found convincing data that requires the preservation of most gift tax benefits, she nevertheless proposes that the simpler gift tax retain at least some of those preferences in order to encourage easily valued and reported lifetime transfers and to compensate for the revenue loss attached to the adoption of a hard-to- complete rule for gift tax gift completion. 34 The purpose of this added exclusion is to clarify under what circumstances payments to family and friend caregivers would be exempt from gift tax.	cache/taxlaw-2831.pdf	txt/taxlaw-2831.txt