gift and estate tax

基本解释

The American estate tax and gift tax reflect an entire condition of the developed countries.
美国的遗产税和赠与税在很大程度上反映了西方发达国家的总体现状。
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.
从遗产税和赠与税的征税理由、课税制度、配合征收方式、征税依据、课税范围、减免扣除、税率和归属划分等方面介绍了国外遗产税和赠与税开征的概况。
Those who support imposition of estate and gift taxes and high tax rates are from the angle of "principle of equity and justice";
支持课征遗赠税及维持高税率者，系从“公平正义”原则出发；

Both the size of the figure and the gift and estate tax parity were huge surprises.
FORBES: Buyer's Remorse? How About Year-End Gift Remorse!
It is important to note that the tests for income tax residence and transfer tax (gift and estate tax) residence are quite different.
FORBES: Renouncing One's US Citizenship -- Meaningful Trend Or Visceral Overreaction?
Here's the key: Under current law, the limited partnership interests are valued for gift and estate tax purposes at what a hypothetical, unrelated buyer would pay for them.
FORBES: Cut your estate tax in half