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William，国内知名法学院金融专业，擅长翻译各类与投资基金、投资顾问及金融衍生工具相关的法律文件。