Who Must File. You do not have to file a gift tax return as long as the amount you give to one person does not exceed $13,000 in a calendar year as of 2012 (rising to $14,000 for the 2013 tax year). If you are married, you and your spouse must file separate gift tax returns, Form 709.ou do not have to file a gift tax return as long as the amount you give to one person does not exceed $13,000 in a calendar year as of 2012 (rising to $14,000 for the 2013 tax year).
Religion & Spirituality. Goddess Durga is the mother of the universe and believed to be the power behind the work of creation, preservation, and destruction of the world. Since time immemorial she has been worshiped as the supreme power of the Supreme Being and has been mentioned in many scriptures - Yajur Veda, Vajasaneyi Samhita and Taittareya Brahman.
Their common belief in the continuous cycle of birth, death and regeneration is personified by their worship of a mother goddess in all her forms: snake, vulture, pregnant woman or moon. Excellence in craftwork, technical skill and exquisite art are some of their legacies, along with a spirit of natural equality.