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If the IRS allows $15,000 per individual to be given (to a grandchild for example) as a tax-free gift, How is this amount affected if

If the IRS allows $15,000 per individual to be given (to a grandchild for example) as a tax-free gift, How is this amount affected if the donor were to also pay the college tuition of the grandchild by paying the university directly for the tuition?

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