- gift splitting
- n.转赠
English-Chinese dictionary of mining (英汉矿业大词典). 2013.
gift splitting
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Gift Splitting — A taxation rule that allows a married couple to split a gift s total value as if each contributed half of the amount. Gift splitting allows a couple to increase their total gift tax exemption amount by combining individual allowances. For gift… … Investment dictionary
gift splitting — A technique used to avoid a gift tax in which a large sum of money to be given by two parents to a child is halved and given to the child separately For example, a husband and wife each donate $10,000 to their child rather than one parent… … Financial and business terms
gift — A voluntary transfer of property to another made gratuitously and without consideration. Bradley v. Bradley, Tex.Civ.App., 540 S.W.2d 504, 511. Essential requisites of gift are capacity of donor, intention of donor to make gift, completed… … Black's law dictionary
gift — A voluntary transfer of property to another made gratuitously and without consideration. Bradley v. Bradley, Tex.Civ.App., 540 S.W.2d 504, 511. Essential requisites of gift are capacity of donor, intention of donor to make gift, completed… … Black's law dictionary
gift tax — A tax assessed on the giver of a property or asset as a gift. A $10,000 federal gift tax exemption exists per recipient. Bloomberg Financial Dictionary See: gift splitting. Bloomberg Financial Dictionary * * * gift tax gift tax ➔ tax1 * * * gift… … Financial and business terms
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split income — Congress, in 1948, enacted new joint tax return legislation and a new set of rates to remove the considerable disparity between tax treatment of married couples in community property and common law states, and thereby to remove the considerable… … Black's law dictionary
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