id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ftr-497	Smith, Robert B.	Should We Give Away the Annual Exclusion?	2022	84	.pdf	application/pdf	44063	1835	59	Dece- dent merely used those recipients to create gift tax exclusions to avoid paying gift tax on indirect gifts to the actual family members. For example, permitting gift tax free transfers for housing a student or an elderly person could mean purchasing and transferring to the donee a $300,000 home.	cache/ftr-497.pdf	txt/ftr-497.txt