split gift
split gift 分开赠与(→gift splitting election)
Tax. A gift that is made by one spouse to a third person and that, for gift-tax purposes, both spouses treat as being made one-half by each spouse; a gift in which the spouses combine their annual gift-tax exclusions. • A split gift, for example, is eligible for two annual exclusions of $10,000 each, or
gift splitting election 〈美〉分开赠与选择 联邦赠与税法规定的一项特殊选择权。夫妻双方可以将其中一方向第三人的赠与选择为双方各赠一半。这种选择的主要好处是夫妻双方都可以从非赠与物所有人一方的年度免税额和统一减免中获益。
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