Gift are taxed according IRS, there's no such like there's a gift to be taxed or a gift not to be taxed. The rate are vary from 18%-40%.
This is only from country who has law or mandate on crypto related right? Cause from our side not sure if all the trading we did on cex are already been taxed upon execution. Also how about if your funds on cex is came from a trade loss, do they still incur tax even you already loss and wanted to cut your trade and withdraw your funds instead?