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is foreign gift taxable, gift from foreign person taxable, gift tax to foreign person, are gifts from foreign relatives taxable, gift tax for foreigners, foreign gift tax rules, received gift from foreign person tax, foreign gift to us citizen tax, is gift taxable in us, us resident gift to foreign person tax, gift tax from overseas, foreigner gift tax exemption, tax on gift money from overseas, gift from overseas irs tax, are financial gifts taxable, are gifts taxable to the recipient