Sometimes called charley horses -- particularly when they are in the calf muscles -- cramps are caused by muscle spasms, involuntary contractions of one or more muscles. In addition to the foot and calf muscles, other muscles prone to spasms include the front and back of the thigh, the hands, arms, abdomen, and muscles along the rib cage. Almost everyone experiences muscle cramps, which come without warning.
In 2015, a taxpayer can give up to $14,000 per person per year without being taxed on the gift. For example, this year you could give Friend A $14,000, Friend B $14,000, and your sister $14,000 and not be taxed on your gifts.owever, if you gave $14,000 to Friend A, but $15,000 to Friend B, you would then be taxed on that $1,000 gift to Friend B. (So, as you can see, unless youâre regularly throwing around five-figure gifts, the gift tax limitations will exclude the gifts most of us give and receive).
by FreeAdvice staff. You can give gifts of $14,000 (referred to as the annual gift tax exclusion) or less per calendar year to each of as many indivduals as you want without filing a gift tax return. Unlimited gifts can be made to a spouse without gift tax consequences.The annual Gift Tax exclusion is indexed annually, which means that you can gift larger amounts in your life without Gift Tax concerns. Gifts over $14,000 are considered taxable gifts and must be reported on an annual gift tax return, Form 709.Though you must file, you do not have to worry about paying the federal Gift Tax because you can offset the tax by using the unified gift and estate tax exemption.ifts over $14,000 are considered taxable gifts and must be reported on an annual gift tax return, Form 709. Though you must file, you do not have to worry about paying the federal Gift Tax because you can offset the tax by using the unified gift and estate tax exemption.