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by Retric 3225 days ago
According to the US tax code you really do have to pay millions in taxes on a 100 million dollar gift to someone else. If they are in another country then that country's tax code applies and they might need to pay even more money.

Here is the actual form: https://www.irs.gov/pub/irs-pdf/f709.pdf

19 If line 18 is less than line 17, enter balance due