Even if a particular culture has the built-in cultural expectation that children who go out into the world and earn money, are expected or obligated to send money back to support their parents, I'm not sure that would not count as a "gift" under US tax law. (Even if the money is not a "gift" under the laws of the country where the parents live, the child being a resident alien is covered under US law, aren't they?) What is the "full consideration" that the child receives in return? I would be interested in seeing any relevant court decisions or regulations.
Any transfer to an individual, either directly or indirectly, where full consideration (measured in money or money's worth) is not received in return.
