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单词 gift
释义

gift
n. A gratuitous transfer or grant of property. To be legally valid, a gift must normally be effected by physical delivery, by deed, or by donatio mortis causa. The donor must intend ownership to pass as a gift. However, an imperfect gift (i.e. one for which the legal formalities have not been observed) may be treated as valid in equity in certain circumstances (see estoppel). A gift by will takes effect on the death of the testator.

A gift is a disposal for capital gains tax purposes. A gift is a transfer of value for inheritance tax purposes.

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更新时间:2024/12/25 2:09:58