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22. gift :
1. something given voluntarily without payment in return, as to show favor toward someone, honor an occasion, or make a gesture of assistance; present
2. the act of giving
3. something bestowed or acquired without any particular effort by the recipient or without its being earned :
Those extra points he got in the game were a total gift.
4. a special ability or capacity; natural endowment; talent :
the gift of saying the right thing at the right time.
5. Property, money or asset that one person transfers to another while receiving nothing in return.
6. to present (someone) with a gift :
just the thing to gift the newlyweds.
If you receive a gift, you aren't required to report it as income.
Only completed gifts are subject to gift tax.
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