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 |
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。