您好 是在efficiency of lifetime gifts vs testamentary bequests里面最后几分钟的课后example。 题中说了 (in excess of the $20k exception mention)。所以第三问,b收到这50k中,不应该前20k是tax-free,之后30k收取gift tax 吗。 谢谢
第三问明确指出,是additional gift taht would subject to gift tax,因此不用考虑20k的exception