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gjm comments on Things I Wish They'd Taught Me When I Was Younger: Why Money Is Awesome - Less Wrong
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Don't they then get a call from the IRS saying they have to pay taxes on this gift?
It seems that (1) in practice, so far they apparently don't, but (2) no one is quite sure whether they should. (Or, rather, a few people are sure they shouldn't, a few more are sure they should, and lots of people aren't sure.)