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

单词	unified credit
释义	unified credit n: a tax credit applied against the unified transfer tax that is a cumulative credit gradually reduced by the amount of credit allowed for gifts made in preceding calendar periods ◇ The total unified credit allowed as of 1987 is $192,800. The amount of the credit to be used in each period cannot exceed that period's tax liability, and so the credit may be gradually used up over a period of years. The unified credit is phased out once the amount of taxable gifts rises above a certain level.
随便看	tax year taxable taxable distribution taxable estate taxable income taxable termination taxable year taxation taxing power taxpayer tax–deferred tax–exempt tax–free temporary alimony temporary custody temporary restraining order tenancy tenancy at sufferance tenancy at will tenancy by the entirety tenancy for years tenancy in common tenancy in partnership tenant tenant by the entirety

法律词典收录了7366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。