Over the rest of Japanese recorded history, sumo's popularity has changed according to the whims of its rulers and the need for its use as a training tool in periods of civil strife. The form of wrestling combat changed gradually into one where the main aim in victory was to throw one's opponent.
Gifts. According to the IRS, certain gifts are not taxable. These include gifts that are less than the annual exclusion amount. As of 2012, a married couple can give up to $26,000 tax-free, referred to as gift splitting.. If you pay tuition or medical expenses for someone, you don't have to pay tax on the money.Gifts to your spouse are also tax-free.s of 2012, a married couple can give up to $26,000 tax-free, referred to as gift splitting.. If you pay tuition or medical expenses for someone, you don't have to pay tax on the money. Gifts to your spouse are also tax-free.
1 For example, in 2015 you may gift $14,000 to your son and $14,000 to your sonâs wife, for a total of $28,000 without paying gift tax.  Combine this loophole with the previous one, and if you are married, you and your spouse can gift your son and his spouse a total of $56,000 without paying gift tax.