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.
For the 2011 tax year, the exclusion on individual gifts was $13,000 for single filers and $26,000 for couples. This means you can gift up to the exclusion limit to as many people as you want in a single year and not incur any gift tax.or example, if you give someone a gift of $20,000, the first $13,000 is not taxable. The remaining $7,000 is considered to be taxable, but the tax only applies if your total gifts exceed the lifetime limit.