Let me help you guys with this, I am a CPA in the state of Arkansas. First off you are aloud to gift any one individual up 13,000.00 tax free to the Donor. Remember over 13K tax is applied to the donor not the donee. If you give them Dinar PreRV it would fall under the 13k most likely. Also remember that the donee takes the same basis and holding period of the donor on the date of Gift. If you give it to them After RV then the Donor would be liable for gift tax rates after the gift is made in that tax year. Ex. Paul gives his nephew 250,000 dinar preRV, which originally cost Paul $250. Paul has had these dinar over a year. Therefore his nephew has 250,000 dinar with a cost basis of $250 and the same long term holding period as Paul. When Paul's nephew cashes in the Dinar at a bank (given an exchange rate of one) His nephew has $250,000.00 in cash now with a taxable long term cap gain of $249,750.00 . Current long term cap gains are taxed a 15% for most tax payers. Now if Paul had had the dinar before the gift of a period less than a year, then Paul's nephew would have short term cap taxed at ordinary income rates up to 35% for Federal. Hope this helps you guys understand.