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.

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词条贡献者

双语律师Simon，毕业于亚洲一流的高级翻译学院，擅长翻译涉及金属和矿业领域的法律文件。