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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词条贡献者

译员William，毕业于欧洲顶尖的高级翻译学院，专注翻译各种与区块链技术与数字货币有关的法律文件。