| 单词 | gift |
| 释义 | gift gift a voluntary and gratuitous transfer of property, real or personal, heritable or moveable, made with the intention of transferring OWN- ERSHIP from the owner to the to the donee. The instrument of trans- fer is determined by the nature of the property (i.e. a CHATTEL can be transferred by mere DELIVERY; unregistered land in England and Wales requires a DEED; registered land requires an executed land transfer plus registration).For the purposes of INHERITANCE TAX, a gift, in relation to any trans- fer of value, is the benefit of any disposition or rule of law by which, on the making of the transfer, any property becomes the property of any person or applicable for any purpose (Inheritance Tax Act, Sec- tion 421). |
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法律词典收录了2351条英汉双解法律词条，基本涵盖了常用法律英语单词及短语词组的翻译及用法，是法律学习的有利工具。