Gift tax is not an issue for most people. The person who makes the gift files the gift tax return, if necessary, and pays any tax. If someone gives you more than the annual gift tax exclusion amount ($14,000 in 2015 and 2016), the giver must file a gift tax return. That still doesnât mean they owe gift tax. For example, say someone gives you $20,000 in one year, and you and the giver are both single. The giver must file a gift tax return, showing an excess gift of $6,000 ($20,000 â $14,000 exclusion = $6,000). Each year, the amount a person gives other people over the annual exclusion accumulates until it reaches the lifetime gift tax exclusion.
What is Tip-of-the-Tongue Phenomenon? Tip-of-the-tongue phenomenon is the subjective feeling that people have of being confident that they know the target word for which they are searching, yet they cannot recall this word. They are somewhat able to recall words of similar sounds and meaning, but never the actual word they are seeking.
Brown, R., & McNeill, D. (1966). The tip-of-the-tongue phenomenon. Journal of Verbal Learning and Verbal Behavior, 5, 325-337. Burke, D., MacKay, D.G., Worthley, J.S., & Wade,E. (1991). On the tip of the tongue: What causes word finding failures in young and older adults? Journal of Memory and Language, 30, 237-246. Burke, D.M., & James, L.E. (2000).