unified transfer taxglossary / unified transfer tax The federal transfer tax imposed equally on property transferred during life or at death.• Until 1977, gift-tax rates were lower than estate taxes. — Also termed unified estate-and-gift tax. 词条贡献者 译者Stanley,毕业于法国顶尖的高级翻译学院,擅长翻译各种与数据保护与网络安全相关的法律文件。
unified transfer tax 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。