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Daniel，国际知名法学院法律英语专业，擅长翻译涉及工程与建设领域的法律文件。
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…
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