unified estate and gift tax credit

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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词条贡献者

译者Jessie，毕业于亚洲顶尖的高级翻译学院，擅长翻译各种与能源、自然资源与利用相关的法律文件。