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

译员Max，毕业于欧洲一流的法学院，专注翻译各种与通用数据保护条例 (GDPR)有关的法律文件。