Gift Tax [税收] 赠与税 ; 赠予税 ; 礼物税 ; [税收] 馈赠税
death and gift tax 遗产和赠与税
Estate and Gift Tax 赠与税 ; 礼品税 ; [税收] 遗产及赠与税 ; 地产和馈赠遗产税
Federal gift tax 联邦赠与税 ; 赠与税
gift tax credit [税收] 赠与税抵免
gift tax exemption 免征赠与税
Credit for gift tax 赠与税抵免
Annual Gift Tax Exclusion 年度赠与税免征额
Inheritance and gift tax 赠与税 ; 继承和赠予税
Some buy it as a straight-out gift, a gesture of profound affection sweetened by the current generous tax exclusion.
有些人就是仅仅当做毕业的礼物，在当前的减免税率的大环境下更加衬托出了父母深远的爱意。
Only a complete gift is taxable under the gift tax.
根据赠与税规定，只有完全赠与才应纳税。
Payment of gift tax is the obligation of the donor, not the recipient.
交纳赠与税的义务在赠与人而非受赠人。
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