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)
By this definition, approximately two-thirds of the population scores between IQ 85 and IQ 115, and about 5 percent of the population scores above 125. IQ scores have been shown to be associated with such factors as morbidity and mortality, parental social status, and, to a substantial degree, biological parental IQ.here are a variety of individually administered IQ tests in use in the English-speaking world. The most commonly used individual IQ test series is the Wechsler Adult Intelligence Scale for adults and the Wechsler Intelligence Scale for Children for school-age test-takers.