贈送或作價1塊錢，應該沒有本質區別。

http://www.irs.gov/Businesses/Small-Businesses-&-Self-Employed/Gift-Tax

Gift Tax

The gift tax is a tax on the transfer of property by one individual to another while receiving nothing, or less than full value, in return. The tax applies whether the donor intends the transfer to be a gift or not.

所有跟帖： 

• 區別在於手續。禮物的手續麻煩 -我也有話說- ♀ (0 bytes) () 10/03/2012 postreply 14:48:38

• 不要問俺咋麻煩，不知道咋麻煩。就是俺們這裏county的人建議這麽做的。 -我也有話說- ♀ (0 bytes) () 10/03/2012 postreply 14:50:11

• 看來，我們兩人對樓主的問題理解不同。 -加州老李- ♀ (0 bytes) () 10/03/2012 postreply 14:53:14

• 我以為樓主問GIFT TAX。 -加州老李- ♀ (0 bytes) () 10/03/2012 postreply 14:55:03