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	Clifford trust close close corporation closed closed shop closed–end closely held closely held corporation closing closing argument cloture cloud on title CMO CO co co- COBRA COD code code pleading codebtor codefendant codicil codify coerce

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