法律英语词汇“Clifford trust”的翻译、意思、用法、释义-法律词典

单词	Clifford trust
释义	Clifford trust 〈美〉克利福德信托因1940年的Helvering v.Clifford一案而得名，指存续期间至少为10年零1天，信托财产的收益归于受益人，但当信托期限届满时，信托财产本身则归覆信托人的一种信托设计。这种信托是一种不可撤销的信托，常由父母以子女为受益人而设立。但美国1986年的《税收改革法》〔Tax Reform Act〕通过征收儿童税〔Kiddie tax〕和对信托设立人超过信托价值5%以上的归复权益收入征税，取消了克利福德信托中原有的税收优惠。又可称为短期信托〔short-term trust〕。 (→reversionary interest; irrevocable trust)
随便看	common in gross common injunction common injury common intendment common intent common in the soil common jail common jury common knowledge common labor common labor common-law action common-law actionable negligence common-law arbitration common-law assignments common-law bond common-law cheat common-law contempt common-law copyright common-law courts common-law crime common-law dedication common-law extortion common-law jurisdiction common-law jury

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