Generally, you must file the Form 709 no earlier than January 1, but not later than April 15, of the year after the gift was made. However, in instances when April 15 falls on a Saturday, Sunday, or legal holiday, Form 709 will be due on the next business day.See section 7503.ade to a skip person. (See Gifts Subject to Both Gift and GST Taxes, later.). A transfer is subject to the gift tax if it is required to be reported on Schedule A of Form 709 under the rules contained in the gift tax portions of these instructions, including the split gift rules.
A photograph of Paramecium is shown right below. Movement The outer surface of the cell is covered with many hundreds of tiny hair-like structures called cilia. These act like microscopic oars to push through the water, enabling the organism to swim. The speed of motion is about four times its own length per second. It moves so quickly that microscopists have to add a thickening agent to the water to slow it down to study it. As it moves through the water it rotates on its axis and small particles of debris and food are collected and swept into the gullet. If Paramecium comes across an obstacle, it stops, reverses the beating of the cilia, swims backwards, turns through an angle and moves forward again on a slightly different course. Feeding
A. 2 The diagram below shows how a paramecium maintains homeostasis. A paramecium normally lives in a hypotonic environment in which water continually diffuses into the cell. To maintain homeostasis, the paramecium must pump out large amounts of water using its contractile vacuole.