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.
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