Head of state. A head of state (or chief of state) is the public persona that officially represents the national unity and legitimacy of a sovereign state. Depending on the country's form of government and separation of powers, the head of state may be a purely ceremonial figurehead with limited or no executive power or concurrently the head of government.
According to CarsDirect, mileage reimbursement up to the federal mileage reimbursement rate is not taxable, but a standard car allowance is considered to be taxable income. If an employee is not reimbursed for mileage, he or she is allowed to list that amount as a deduction on his or her annual tax return.
The general rule is that any gift is a taxable gift. However, there are many exceptions to this rule. Generally, the following gifts are not taxable gifts. Gifts that are not more than the annual exclusion for the calendar year. Tuition or medical expenses you pay for someone (the educational and medical exclusions).