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gifting- tax rates question

hey guys,

quick question for you plz

==> do you remember the formula for tax free gift and taxable gifts (the tax free stuff divided by the bequest)? my question is: which tax rate is used in the num and which tax rate is used in the den?
the one for the donor in the denom and the one for the receiver in the num? (for taxable ...)

thanks!
M.

That should be right.

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