年度赠与税免征额（annual gift tax exclusion）：对于赠与税，在日历年度内，纳税人对每位受赠人的赠与可享受1万美元的不予计列额。
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annual gift tax exclusion
年度赠与税豁免
以上为机器翻译结果，长、整句建议使用 人工翻译 。
Transfers of property in exchange for nothing (or less than full value) are subject to federal gift tax if they exceed the annual exclusion.
FORBES: The Zimmerman Defense Fund, Donations and Taxes: Sorting It All Out
Gifts in excess of the annual exclusion are subject to the federal gift tax.
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