Gifts in year of death

What is the name of your state (only U.S. law)? Texas

My aunt died Jan. 15, 2008.

My uncle wants to know if he can make gifts of $24,000 to an individual during 2008 or is he limited to just his $12,000 gift amount because the gifts will be made after her date of death?

Thank you!What is the name of your state (only U.S. law)?

Q: My uncle wants to know if he can make gifts of $24,000 to an individual during 2008 or is he limited to just his $12,000 gift amount because the gifts will be made after her date of death?

A: Are you asking if you can give gifts to dead people?

Clearly, she can't give the gift. Uncle can only give the $12,000 per person withouth having to file a gift tax return.

tranquility said:

Clearly, she can't give the gift....

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Aw c'mon. Think outside the box.

Clarification of question

I guess what I meant to ask is if my aunt and uncle each intended to make a $12,000 gift to a person during 2008 and my aunt died before the gift was made, can my uncle still make the gift on her behalf since she was alive for part of the year?

sdb720 said:

I guess what I meant to ask is if my aunt and uncle each intended to make a $12,000 gift to a person during 2008 and my aunt died before the gift was made, can my uncle still make the gift on her behalf since she was alive for part of the year?

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No, he can't.

Even if she wrote out the check and died on the way to the person's house to deliver it, no. If it was not a completed gift there is no set of facts which will make the gift available to be made after her death.