In short, your parents should report the gifts to you and your spouse on gift tax returns, Form 709, for 2005. They probably will not have to pay any cash out of pocket for the gifts, but their lifetime exclusions will be applied.rom: Lisa Date: Fri, 04 Nov 2005 Do we have to pay taxes on a gift of $100,000 from my parents for our first home? Do my parents have to pay tax on it? Answer Date: Mon, 07 Nov 2005 Hello Lisa, Gifts from family members aren't taxable income for income tax reporting.
Ever since the first IQ tests emerged, attempts to classify IQ have followed. While different test publishers utilize different scoring systems, for many modern IQ tests the average (or mean) score is set at 100 with a standard deviation of 15 so that scores conform to a normal distribution curve. 68 percent of scores fall within one standard deviation of the mean (that is, between 85 and 115)
A standard deviation in IQ points is 15, so 68.2% of the population will have scores between 85 and 115. This is labeled an average IQ, which is just a name for a group of people scoring around the average score. This name for a group helps make it easier to group test takers together. About 95.4% of the population will have an IQ score between 70 and 130, which is everyone within two standard deviations. Scores that are between 70 and 85 may be labeled below average, while scores between 115 and 130 could be labeled above average.