@ech

>"This is not always true in the US."

Yes, sometimes it looks like a gift but it's actually a bribe in which case the person who received the gift earned that money by providing laws or public policy or other favors for the one who provided the gift.

(ps - bribes are very bad)

@Acer

@Pat @Acer also, OP is incorrect. Legitimate gifts are also taxable in some cases.

@ech

I think they allow people to exempt gifts up to a certain amount, like $14k or $20k -- something like that.

Also there are gifts through a trust, and inheritance, which is a posthumous gift.

@Acer