Transfers Subject to Gift Tax (2 of 3 Transfers NOT subject to gift tax Transfers in normal course of business Qualified transfers for direct payment of educational tuition or medical care Transfers to political organizations Property settlements in divorce Transfers disclaimed by recipient Incomplete transfers 99 Transfers Subject to Gift Tax(2 of 3) Transfers NOT subject to gift tax –Transfers in normal course of business –Qualified transfers for direct payment of educational tuition or medical care –Transfers to political organizations –Property settlements in divorce –Transfers disclaimed by recipient – Incomplete transfers