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The secret to giving “the perfect gift” is threefold: Consider the occasion; think about what the recipient might need or want; and make sure the choice and cost are appropriate for the person and the occasion. Sometimes choosing a gift takes nothing more than common sense and a good idea. Occasionally, however, the process requires attention to the finer points of etiquette and a sharp eye for personal taste and habits.

1. Don’t give money to colleagues or business associates. It could be misinterpreted as charity or, worse, a bribe.

2. Plan your spending carefully. Don’t embarrass a friend or colleague with an unexpectedly lavish gift.

3. Be careful when giving liquor. A good bottle of wine is perfect for a connoisseur, tactless for a teetotaler.

4. Get the holiday right. Be sure the gift you send is for the holiday your recipient observes.

5. Consider personal tastes. If you don’t know them, don’t assume. Giving books or CDs without knowing something about the person’s interests or tastes may seem presumptuous. Or it could look as if you chose in haste or desperation.

Are you in a situation where you continue to exchange gifts with someone although your relationship has changed and the ritual has become meaningless? Etiquette maven Peggy Post advises, “be frank.” Suggest just exchanging cards or say something like “Write us your family news—that will be the best present of all.”