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.
In other words, if you aren't paid back, at least not fully, it's a gift. In 2014, you can give a lifetime total of $5.34 million in taxable gifts (that exceed the annual tax-free limit) without triggering the gift tax. Beyond the $5.34 million level, you would actually have to pay the gift tax.n other words, if you aren't paid back, at least not fully, it's a gift. In 2014, you can give a lifetime total of $5.34 million in taxable gifts (that exceed the annual tax-free limit) without triggering the gift tax. Beyond the $5.34 million level, you would actually have to pay the gift tax.