âNegative reinforcement is when a certain stimulus/item is removed after a particular behavior is exhibited. The likelihood of the particular behavior occurring again in the future is increased because of removing/avoiding the negative stimuli. Negative reinforcement should not be thought of as a punishment procedure.
In addition to the annual exclusion, you're allowed to give away a certain amount during your lifetime without actually having to pay any gift taxes. As of the time of publication, you can give away $5,430,000 before you start owing gift taxes. For example, say you haven't made any taxable gifts in the past.
Understanding the Gift Tax. Any individual can accept a gift up to the federal gift tax exclusion amount, which is $14,000 per year on or after January 1, 2014, without the giver incurring a tax penalty or having to report the gift.urther, gift givers can subtract amounts more than $14,000 from a lifetime exemption amount (without having to pay taxes on it) known as the unified credit. This amount stands currently at $5.34 million per person.