The summer issue of the IRS Statistics of Income includes an analysis of the 2005 gift tax returns. You might think that no one would make taxable gifts when there's a chance that the federal estate tax could be repealed (the chance was much better in 2005), and you'd be almost right. Just over $40 billion in gifts were reported to the IRS, with 97% being not taxable for one reason or another. Still, gift tax collections came to $1.7 billion from 7,664 federal gift tax returns (more than 260,000 gift tax returns were filed overall).
One quarter of the transfers were in trust, or about $10 billion. Most of these, $2.8 billion worth, were simple trusts that pay all their income each year to one beneficiary. Marital trusts were lumped in with personal residence trusts and generation-skipping trusts, and so are not included in that figure. Charitable split-interest trusts came in just under $1 billion.
More women filed gift tax returns than men.