法律英语词汇“gift splitting election”的翻译、意思、用法、释义-法律词典

单词	gift splitting election
释义	gift splitting election 〈美〉分开赠与选择联邦赠与税法规定的一项特殊选择权。夫妻双方可以将其中一方向第三人的赠与选择为双方各赠一半。这种选择的主要好处是夫妻双方都可以从非赠与物所有人一方的年度免税额和统一减免中获益。
随便看	ungeld U.N.H.C.R. unica taxatio U.N.I.C.E.F. UNIDROIT unified bar associations unified tax credit unified transfer tax uniform uniform act Uniform Child Custody Jurisdiction Act Uniform Code of Military Justice Uniform Commercial Code/UCC/U.C.C. Uniform Consumer Credit Code/U.C.C.C./U3C Uniform Controlled Substances Act Uniform Crime Reports/U.C.R. Uniform Crime Victims Reparations Act Uniform Customs and Practice for Commercial Documentary Credits／UCP Uniform Deceptive Trade Practices Act Uniform Division of Income for Tax Purposes Act/UDITPA Uniform Divorce Recognition Act Uniform Fraudulent Conveyance Act/UFCA Uniform Fraudulent Transfer Act/UFTA Uniformity of Process Act uniform laws or acts

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