gift tax on wire transfer to joint account

What is the name of your state? CA

My daughter has a joint account with her husband. If I wire $24000 to that joint account,
is the 24K excluded from gift tax? If not, would the 24K be excluded if two wire transfers
of 12K each are made to the joint account? Or must they open up two separate individual accounts in order that I get the exclusion?

All at once is fine. Sometimes it's good to split it into two to make sure it's clear the gift is for $12K each.

This is a question for the tax law message board.

Thanks, T. Can you give examples of what is meant by "sometimes"?
And D, I went to Tax Law first, but it said there:


Federal, State and Local Income Taxes, Sales Taxes, etc. For Estate, Gift and Inheritance Taxes, Please Post Under Will, Trusts & Estate Planning

"Sometimes" means a situation where the giver is going to die soon and wants to make it clear his intention. In fact, anyting the receiver may have an actual need to prove things the easier it is to prove them the better.

Speaking of such situations, the following information may also be helpful to readers,
especially those that want to take advantage of the 2007 gift exclusion this late in December.
It is taken from
http://pmstax.com/estate/gifttips.html

For gifts you make by personal check, the gift is "incomplete" until your check has been cashed or deposited and the funds debited from your bank account. If you die before the check clears your account, the gifted funds will be taxed in your estate. You may avoid this risk by making your gift by cashier's check because a cashier's check is immediately debited against your account (no matter when the donee deposits the check). Cashier's checks may be especially appropriate in "deathbed" situations or if the donee may not promptly cash your personal check.