Pick companies that you know and products that you're familiar with.
The gift tax is a tax on the transfer of property by one individual to another while receiving nothing, or less than full value, in return. The stock price may rise the day before the earnings report by eHow FriendThe stock price may rise the day before the 10-Q earnings report, if the company is expecting an increase in earnings or revenue. The gift tax return is due on April 15th following the year in which the gift is made. The tax applies whether the donor intends the transfer to be a gift or not.