@ech
>"This is not always true in the US."
Yes, sometimes it looks like a gift but it's actually a bribe in which case the person who received the gift earned that money by providing laws or public policy or other favors for the one who provided the gift.
(ps - bribes are very bad)
@Acer
@Pat @Acer also, OP is incorrect. Legitimate gifts are also taxable in some cases.