In short, your parents should report the gifts to you and your spouse on gift tax returns, Form 709, for 2005. They probably will not have to pay any cash out of pocket for the gifts, but their lifetime exclusions will be applied.rom: Lisa Date: Fri, 04 Nov 2005 Do we have to pay taxes on a gift of $100,000 from my parents for our first home? Do my parents have to pay tax on it? Answer Date: Mon, 07 Nov 2005 Hello Lisa, Gifts from family members aren't taxable income for income tax reporting.
Ever since the first IQ tests emerged, attempts to classify IQ have followed. While different test publishers utilize different scoring systems, for many modern IQ tests the average (or mean) score is set at 100 with a standard deviation of 15 so that scores conform to a normal distribution curve. 68 percent of scores fall within one standard deviation of the mean (that is, between 85 and 115)
For children aged 16, the average score on a test to measure IQ is 100. This score is considered to be the average score of humans, regardless of age and gender. There are several tests used to evaluate intelligence, and the standard deviation on most tests is set at age 15 or 16.