- estate and gift tax
- n.遗产及增与税
English-Chinese dictionary of mining (英汉矿业大词典). 2013.
estate and gift tax
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unified estate and gift tax — See: estate tax, gift tax Category: Wills, Trusts & Estates → Estate Tax Nolo’s Plain English Law Dictionary. Gerald N. Hill, Kathleen Thompson Hill. 2009 … Law dictionary
estate and gift taxes — A combined federal tax on transfers by gift or death. Dictionary from West s Encyclopedia of American Law. 2005. estate and gift taxes A combined federal tax on transfers by gift or death … Law dictionary
unified estate and gift tax — See unified transfer tax … Black's law dictionary
Gift tax in the United States — A gift tax is a tax imposed on the gratuitous transfer of ownership of property.The tax is generally imposed on the donor (the giver) rather than on the recipient. A transfer is completely gratuitous where the donor receives nothing of value in… … Wikipedia
gift tax — n: an excise tax imposed on a donor for gifts of property made during the donor s lifetime see also annual exclusion, gift 3 split gift at gift, unified t … Law dictionary
Gift Tax Return — A federal tax form that must be filled out by any individual who gives a gift that exceeds the annual or lifetime exempt gift amount established by the IRS. For example, if the annual gift tax exemption is $13,000 per recipient, anyone who gives… … Investment dictionary
tax — 1 vt [Medieval Latin taxare to assess for taxation, tax, from Latin, to assess, value, fix] 1: to assess or determine judicially the amount of (costs of an action in court) 2: to levy a tax on tax the corporation tax capital gains tax·er n tax 2 … Law dictionary
gift — n 1: an intentional and gratuitous transfer of real or personal property by a donor with legal capacity who actually or constructively delivers the property to the donee with the intent of giving up dominion over the property and investing it in… … Law dictionary
gift in contemplation of death — n. A gift that is promised to someone by a donor who expects to die soon that will take effect if the donor does die as expected, but for which the donor retains the title while he or she is still living, and that becomes invalid if the donor… … Law dictionary
Tax law — Tax code redirects here. For the term as used in the United Kingdom PAYE system, see Tax code (PAYE). Tax law is the codified system of laws that describes government levies on economic transactions, commonly called taxes. Major issues Primary… … Wikipedia
Tax treaty — Taxation An aspect of fiscal policy … Wikipedia
