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).
Gifting generally is a way to avoid estate taxes for the donor and the recipient, according to Borison. That's because the tax code allows each American to give away up to $5 million -- through gifts, an estate or a combination of the two â tax-free in his lifetime. A married couple can give up to $10 million.Both amounts are adjusted for inflation under the 2010 legislation.I can give $130,000 per year -- and my wife can, too -- and we have not even begun to eat into the $5 million limit.â. Theoretically, there is no limit to the amount you can give away under this part of tax law as long as it is limited each year to $13,000 (or twice that from a couple) per person, he said.