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.
A legitimation is a legal process for biological fathers to acknowledge their children when they marry the mother after the birth of the child. A new birth certificate may be issued reflecting the father's name and the child's name can be changed to the father's last name if the parents agree and request the change.