Unified Tax Credit?

I have read that one can use the "Unified Tax Credit" to give away as a gift up to $5.3 million in their entire lifetime without paying any taxes on it.



I have looked through the 2013 gift tax form and found no mention of this credit.



How does one go about using this unified tax credit so one can for example give a gift of $300,000 to their adult child, without being charged any taxes?



http://www.ehow.com/facts_6902245_un...x-credit_.html



http://www.forbes.com/sites/deborahl...tax-explained/



http://www.janmorrisonlaw.com/lawyer...y-1271009.html

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