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

资深译员王漾，毕业于一所培养高级翻译以及跨文化事务专家的精英大学，专注翻译各种与税收策略及补贴有关的法律文件。