unified transfer taxglossary / unified transfer tax, 统一财产转让税 unified transfer tax〈美〉统一财产转让税 对通过遗产或赠与方式转让的财产征收的联邦税。遗产或赠与物应依法纳税,但对此还存在着税收抵免。 词条贡献者 资深译员Lynn,知名国际商学院金融专业,专注翻译各种与贷款人责任及其他银行业与金融机构诉讼有关的法律文件。
unified transfer tax unified transfer tax The federal transfer tax imposed equally on property transferred during life or at death. • Until 1977, gift-tax rates were…