Your tax liability on gift amounts above your annual exclusion or your lifetime ceiling can be reduced by using the unified credit. It's called unified because it is one amount that can be applied against gift or estate taxes. For 2011, the unified credit was $1,730,000 per taxpayer in their lifetime.
Your legal birth date would be 1st March. You would still be 17 on 28th February-just as you would if it was a leap year. Therefore when 29th is skipped, your legal birthday falls on the next day after your last day of being 17. Also yes you can enter a bar at midnight, because once the clock turns to 12am, the day has changed. :). Aidan H Â· 4 years ago.
This page tells you how many days old you are and on which day you were born. The number of leap days tells you how many February 29's you've experienced. For instance, someone born in August 2016 will have 0 leap days because he was born after February 29th. The year 2000 is a leap year. Year numbers divisible by 100 aren't leap years, unless they can be divided by 400.