As an example , if a person makes taxable lifetime gifts to his children of $600,000 and shields those gifts from federal gift tax by using a portion of the $1 million gift tax exemption , then upon his death , that person would only have $2.9 million of available federal estate tax exemption to apply to his estate , having already used up $600,000 ...
The two basic dynamic indications in music are: 1  p or piano, meaning soft. 2  f or forte, meaning loud.
The piano got its start as a modification of the harpsichord, which had 60 keys. The first pianos, therefore, usually had 60 keys. 60 keys represented five octaves, since there are 12 notes in an octave. As more and more pianos were made, composers began to write more music for the piano. It wasn't long before their compositions took them beyond the five octaves available on pianos at that time.