Examlex
A gift tax return does not need to be filed unless the taxpayer has made current gifts in excess of the unified credit.
A gift tax return must be filed if aggregate gifts to at least one recipient exceeds the annual exclusion for the year.
Abnormalities
Deviations from the standard or norm, which could manifest in physical, psychological, or biological traits or conditions.
Internationally Adopted Children
Children who are adopted by parents from a different country than the one of their birth.
Speech
The expression of thoughts and feelings through articulated verbal language, a primary means of communication among humans.
Language Skill Levels
A measure of proficiency in a language, often categorized into listening, speaking, reading, and writing competencies.
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