taxable gift

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.]

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词条贡献者

资深译员陈鹏，毕业于国内顶尖的高级翻译学院，擅长翻译各类与全球贸易及投资相关的法律文件。