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 is the main theory about why this is the most common birthday, which is: To be born on this date, a baby would most likely have been conceived on New Yearâs Eve â which makes sense really. So if youâre birthday is actually on this date, you have to leave a comment! The survey also found that the most uncommon day to be born on is 22nd May. May is classed as a lucky month to be born on, so if youâre born on 22nd, youâre extra lucky in my opinion! Please share this if you know other people who share this birthday, and happy birthday to all you October 5âs!