> So I give someone a grand, and he’s obliged to pay tax on that again? <
I believe that the first $16,000 per year per person is tax free. But I’m not 100% sure. As a test, please send me $17,000. Then we’ll see what happens.
Actually, you can give up to $12,060,000 without any tax. However, if you give more than $17K, you have to file Form 706, and the amount over $17K reduces your lifetime exemption.