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

单词	unified transfer tax
释义	unified transfer tax n: a tax imposed under the Internal Revenue Code on the cumulative total of gifts made over a certain amount by a person during his or her lifetime or after death – called also unified estate and gift tax; see also unified credit ◇ The unified transfer tax system creates liability for a single tax rather than separate liability for a gift tax and an estate tax.
随便看	opening statement open–end open–end mortgage operating operating lease operating under the influence operation of law operational opinion opinion letter opinion testimony opportunity cost opportunity for comment opportunity to be heard opportunity to comment oppression option option contract optionee optionor oral argument oral trust order order bill of lading order paper

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