Note: If you die within three years of making a taxable gift, the original value of the gift and the gift tax get added back to your estate and the gift tax paid is credited toward your estate's tax bill.

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But purchasing equipment does not automatically add anything to economic value-added, once you have given credit to the original manufacturer for his labour and profit in the item.

FORBES: Investment and Technological Progress

But you will notice that this second, ongoing, value-added is not directly a function of the money amount that they invested in the original hardware or software.

FORBES: Investment and Technological Progress