Endodontic therapy, also known as a root canal, is recommended if the pulp in a tooth dies from infection by decay-causing bacteria or from trauma. During a root canal, the pulp of the tooth, including the nerve and vascular tissues, is removed along with decayed portions of the tooth.
Generally, gifts aren't taxable to the recipient, but compensation is. Transfers for past services are compensation income; transfers because of admiration, affection or charity are gifts.
1 For 2011 and 2012, the annual exclusion is $13,000. 2  Gift tax returns do not need to be filed unless you give someone, other than your spouse, money or property worth more than the annual exclusion for that year. 3  Generally, the person who receives your gift will not have to pay any federal gift tax because of it. If you make a gift to someone else, the gift tax usually does not apply until the value of the gifts you give that person exceeds the annual exclusion for the year. 2  For 2011 and 2012, the annual exclusion is $13,000.