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gifts within three years of death
释义
gifts within three years of death
〈美〉赠与人死亡前三年内的赠与
依《国内税收法典》〔I.R.C.〕的规定,对某些应纳税的赠与,赠与人在作出赠与后三年内死亡的 ,赠与财产自动计入其全部遗产〔gross estate〕。
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benevolent insurance company
benevolent society
Benignae faciendae sunt interpretationes et verba intentioni debent inservire.
Benignae sunt faciendae interpretationes cartarum propter simplicitatem laicorum ut res magis valeat quam pereat.
benign discrimination
Benignior sententia in verbis generalibus seu dubiis, est praeferenda.
Benignius leges interpretandae sunt quo voluntas earum conservetur.
bequeath
bequest
berat
berbecaria
berbiage
bercaria
bercarius
bercator
bereft
bereft of reason
berenica
berewick
Bering Sea Arbitration
Bering Sea Dispute
Berne Convention
bernet
Bernhard exception
Bernstein exception
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更新时间:2026/11/2 22:18:05