estate and gift tax

基本解釋

The American estate tax and gift tax reflect an entire condition of the developed countries.
美國的遺產(chǎn)稅和贈與稅在很大程度上反映了西方發(fā)達(dá)國家的總體現(xiàn)狀。
The author of this article proposes to levy the estate gift taxes for the sake of dwindling income gap, and construct a scientific tax system of the legacy tax.
從遺產(chǎn)稅和贈與稅的征稅理由、課稅制度、配合征收方式、征稅依據(jù)、課稅范圍、減免扣除、稅率和歸屬劃分等方面介紹了國外遺產(chǎn)稅和贈與稅開征的概況。
Those who support imposition of estate and gift taxes and high tax rates are from the angle of "principle of equity and justice";
支持課征遺贈稅及維持高稅率者，系從“公平正義”原則出發(fā)；

Then there is the estate and gift tax mess, making it almost impossible to plan.
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Different rules apply for federal estate and gift tax purposes, as well as state law.
FORBES: Taxes From A To Z (2013): L Is For Life Insurance
JCX-1-11 also provides an informative table summarizing the estate and gift tax rates and exemption amounts from 1975-2011.
FORBES: JCT Summarizes Federal Estate And Gift Taxes From 1975-2011