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).
Gift taxes for 2014 In good news for you -- and possibly for those who receive your gifts -- the gift tax exclusion has risen in recent years. For 2013 and 2014, you can give up to $14,000 per person before you are required to file a gift tax return.You may be able to give more than $14,000 to someone without having to file a gift tax return. You can pay someone's medical expenses or tuition directly without counting the amount you pay as a gift.he amount that your gift exceeds the annual limit is applied to your lifetime gift tax exemption. The exclusion amount in 2014 is $5,340,000. If you're the recipient of a generous gift, you have even less reason to worry.