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apportionment statutes
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apportionment statutes
〈美〉遗产税分配法
该种制定法规定,应交联邦或州的遗产税在分配之前先由各州征收。遗产税的数额则应在遗产受益人之间按比例分摊,除非死者在其遗嘱中另有相反指示。
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Colt and Glover v. Bishop of Coventry
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更新时间:2025/7/3 3:39:41