6. a. What role does intent play in determining whether a transfer is a gift and therefore not subject to the income tax?

b. Are tips received by employees from customers excludable from gross income as gifts? Explain

16. What conditions must be met if an employee is to exclude meals and lodging furnished by an employer?

34. Which of the following would be includable in gross income?

a. Alice appeared on a TV quiz show and received a prize of $5,000.

b. Bart received $500 from his employer because he developed an idea that reduced the employers production costs.

c. Chuck borrowed $500 from his mother in order to finance his last year in college.

Upon his graduation, Chucks mother told him he did not have to repay the $500. She

intended the $500 to be a graduation present.