<Table> <Tr> <Td> This article is part of a series on </Td> </Tr> <Tr> <Th> Taxation in the United States of America </Th> </Tr> <Tr> <Td> </Td> </Tr> <Tr> <Td> Federal taxation (show) <Ul> <Li> Alternative minimum tax </Li> <Li> Capital gains tax </Li> <Li> Corporate tax </Li> <Li> Estate tax </Li> <Li> Excise tax </Li> <Li> Gift tax </Li> <Li> Income tax </Li> <Li> Payroll tax </Li> <Li> Internal Revenue Service (IRS) </Li> <Li> Internal Revenue Code (IRC) </Li> <Li> IRS tax forms </Li> <Li> Revenue by state </Li> <Li> History </Li> <Li> Constitutional authority </Li> <Li> Taxpayer standing </Li> <Li> Court </Li> <Li> Protest </Li> <Li> Evasion </Li> </Ul> </Td> </Tr> <Tr> <Td> State and local taxation (show) <Ul> <Li> State income tax </Li> <Li> Property tax </Li> <Li> Sales tax </Li> <Li> Use tax </Li> <Li> Land value tax </Li> <Li> State tax levels </Li> </Ul> </Td> </Tr> <Tr> <Td> Federal tax reform (show) <Ul> <Li> Automated payment transaction tax </Li> <Li> 9--9--9 </Li> <Li> Competitive Tax Plan </Li> <Li> Efficient Taxation of Income </Li> <Li> FairTax </Li> <Li> Flat tax </Li> <Li> Hall--Rabushka flat tax </Li> <Li> Kemp Commission </Li> <Li> Taxpayer Choice Act </Li> <Li> USA Tax </Li> <Li> Value added tax </Li> <Li> Border - adjustment tax </Li> </Ul> </Td> </Tr> <Tr> <Td> United States portal </Td> </Tr> <Tr> <Td> <Ul> <Li> </Li> <Li> </Li> <Li> </Li> </Ul> </Td> </Tr> </Table> <Tr> <Td> This article is part of a series on </Td> </Tr>

In the united states it is possible for someone to give a gift