incident of ownershipglossary / INCIDENT OF OWNERSHIP, 所有权的附属权利 incident of ownership所有权的附属权利 人寿保险单中规定由被保险人享有或控制的一项权利。此权利的保有将导致保险金在被保险人死亡时计入遗产总额，并被征收遗产税。 词条贡献者 双语律师Andrew，欧洲名校国际税法专业，擅长翻译各类与国际税法相关的法律文件。
incident of ownership INCIDENT OF OWNERSHIP incident of ownership. (usu. pl.) Any right of control that may be exercised over a transferred life-insurance policy so that…
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