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.]

---

词条贡献者

双语律师Stephanie，毕业于法国一流的高级翻译学院，擅长翻译各类与上诉案件相关的法律文件。