Giving large amount of money to adult child is that okay?

Okay I will try and ask this as best as possible by setting up a moch scenario. If someone had an ira not an roth ira, just a regular ira...and say they did really well in there ira and wanted to give there kid who was an adult over 18 an amount of money say $200,000... And say that parent is over 60 so they don't have withdraw penalty, a couple things. First that $200,000 to be withdrawn from ira would get taxed, federal tax and then state tax, I think it would need to be paid the next tax year, not sure when tax would be paid just guessing. Now, if that $200,000 was with drawn from ira, and then a check was writen to the child, it would exceed the $13,000 maximum allowed gift to pay no tax, I think that it correct. Would there be a double tax on that $200,000. Meaning would the parent have to pay taxes on that $200,000 on that amount withdrawn next year twice? It seems like any money withdrawn from ira would be taxed and that parent would have to pay the taxes the next tax year at tax time, I can't imagine someone would get taxed twice. I apologize for the horrible grammar and run on sentences, it's more just my thoughts all put down. Well anyways, if you know a lot about ira's taxes and such please help me out with some information. If the above scenario played out am I right about what I said, meaning the parent would only get taxed once on that $200,000 being withdrawn on that money provided there over 60? If there are any points I am incorrect about please point them out thanks.