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.
In 2015, a taxpayer can give up to $14,000 per person per year without being taxed on the gift. For example, this year you could give Friend A $14,000, Friend B $14,000, and your sister $14,000 and not be taxed on your gifts.lso, another way for parents to avoid the gift tax is to remember that each parent is entitled to their own individual $14,000 exclusion. This means that your mother and father could each give you $14,000 this year â for a total of $28,000 â without being taxed on that gift.
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.