According to the Internal Revenue Service (IRS) Bulletin 950, "any gift is a taxable gift." In eyes of the IRS, if a taxpayer is making a gift by giving or transferring property and/or money without expecting to receive something in return, such event may trigger a federal gift tax liability. In fact, effective 2010, the gift tax rate will equal the highest individual income tax rate or 35 percent
Read more: Tax Implications for Cash Gifting | eHow.com http://www.ehow.com/about_6509951_tax-implications-cash-gifting.html#ixzz1H4bM1bzx
세금을 내야하고 개인이 내야하는 최고비율로 초고 35%까지라네요.