Who Must File. You do not have to file a gift tax return as long as the amount you give to one person does not exceed $13,000 in a calendar year as of 2012 (rising to $14,000 for the 2013 tax year). If you are married, you and your spouse must file separate gift tax returns, Form 709.ou do not have to file a gift tax return as long as the amount you give to one person does not exceed $13,000 in a calendar year as of 2012 (rising to $14,000 for the 2013 tax year).
Religion & Spirituality. Goddess Durga is the mother of the universe and believed to be the power behind the work of creation, preservation, and destruction of the world. Since time immemorial she has been worshiped as the supreme power of the Supreme Being and has been mentioned in many scriptures - Yajur Veda, Vajasaneyi Samhita and Taittareya Brahman.
For those that honor both the God and Goddess, the Goddess is the existing force of all creation as in the Earth, nature and life itself. The Goddess has three faces: the Maiden, the Mother and the Crone. These faces correspond to the many different cycles in nature: the waxing, full and waning phases of the moon; the menstrual cycle and the cycle of life in birth, life and death. The God is less commonly defined across Traditions.