parliamentary draftsman 〈英〉议会起草人 由英国政府财政议会顾问〔Parliamentary Counsel to H.M.Treasury〕处的出庭律师〔barristers〕和事务律师〔solicitors〕担任，负责供议会审查的法案的起草。一项法案在任何一院讨论时，起草人都必须出席。他们还参加被接受的修正案及其后随着情况变动而需要的修正案的起草工作。(→Parliamentary Counsel to the Treasury)
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Uniform Gifts to Minors Act. — Abbr. UGMA. See UNIFORM TRANSFERS TO MINORS ACT.
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Gifts (or Transfers) to Minors Act 〈美〉《向未成年人赠与(或转让)财产法》 一部为大多数州采用的统一制定法，规定向未成年人转让财产(通常为股票和债券)的办法。指定的财产管理人即使未取得监护权，也有权代表未成年人为一定法律行为。管理人一般有权变更投资，如售出一种股票买进另一种，可以将财产收益用于未成年人的生活开支，甚至有权终止管理。由于这些财产属于未成年人，管理人不得为自己的利益予以动用。保管期间，财产的收益应向未成年人收税。这种财产管理在未成年人达到法定年龄时终止。向未成年人赠与财产的主要原因在于可获得税收方面的优惠。这项法律已为《统一向未成年人转让财产法》〔Uniform Transfers to Minors Act〕所取代。
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gifts within three years of death 〈美〉赠与人死亡前三年内的赠与 依《国内税收法典》〔I.R.C.〕的规定，对某些应纳税的赠与，赠与人在作出赠与后三年内死亡的 ，赠与财产自动计入其全部遗产〔gross estate〕。
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adjusted taxable gifts 调整后应纳税的捐赠 指应征税的捐赠总额，不包括总遗产中的赠与物。
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National Conference of Commissioners on Uniform State Laws. An organization that drafts and proposes statutes for adoption by individual states, with the goal of making the laws on various subjects uniform among the states. • Founded in 1892 and composed of representatives from all 50 states, the Conference has drafted more than 200 uniform laws,
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The amount (currently as much as $10,000) allowed as nontaxable gift income during the calendar year. • The purpose of the annual exclusion is both to serve as an estate-planning mechanism (so that gifts made during the donor’s lifetime remain nontestamentary and nontaxable) and to eliminate the administrative inconvenience of taxing relatively small gifts. For
A river to which a riparian owner may claim ownership of the riverbed because the river is unnavigable or navigable only by vessels with shallow drafts. • A navigable private river is not wholly owned by a private person and cannot be closed to public use; people may still make ordinary use of the river