unified transfer tax
The federal transfer tax imposed equally on property transferred during life or at death. • Until 1977, gift-tax rates were lower than estate taxes. — Also termed unified estate-and-gift tax.
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The federal transfer tax imposed equally on property transferred during life or at death. • Until 1977, gift-tax rates were lower than estate taxes. — Also termed unified estate-and-gift tax.
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unified transfer tax 〈美〉统一财产转让税 对通过遗产或赠与方式转让的财产征收的联邦税。遗产或赠与物应依法纳税,但对此还存在着税收抵免。
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A tax credit applied against the federal unified transfer tax. IRC (26 USCA) § 2001(c)(2). — Often shortened to unified credit. — Also termed applicable exclusion credit. [Cases: Internal Revenue 4182.30. C.J.S. Internal Revenue § 541.]
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A gift that, after adjusting for the annual exclusion and applicable deductions, is subject to the federal unified transfer tax. IRC (26 USCA) § 2503. [Cases: Internal Revenue 4203.10, 4206.10. C.J.S. Internal Revenue §§ 559, 566–568.]
transfer tax (1)遗产税 (2)交易税;转让税;过户税 对销售或转让财产,尤其是无形财产,如股票、债券等,以及不动产转让契约所课征的税。 (→estate tax; inheritance tax; unified transfer tax; stock transfer tax)
unified tax credit 〈美〉统一税抵免 针对联邦统一财产转让税进行的税收抵免,取代了先前的终身赠与税豁免和遗产税豁免。 (→unified transfer tax)
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A decedent’s gross estate reduced by allowable deductions (such as administration costs and ESOP deductions). IRC (26 USCA) § 2051. • The taxable estate is the amount that is subject to the federal unified transfer tax at death. [Cases: Internal Revenue 4168–4182.30. C.J.S. Internal Revenue §§ 500, 512, 525–538, 541–546.]