- gift tax
- налог на дарение ;
Англо-Русский словарь финансовых терминов. 2000.
gift tax
Смотреть что такое "gift tax" в других словарях:
gift tax — n: an excise tax imposed on a donor for gifts of property made during the donor s lifetime see also annual exclusion, gift 3 split gift at gift, unified t … Law dictionary
Gift Tax — A federal tax applied to an individual giving anything of value to another person. For something to be considered a gift, the receiving party cannot pay the giver full value for the gift, but may pay an amount less than its full value. It is the… … Investment dictionary
gift tax — A tax assessed on the giver of a property or asset as a gift. A $10,000 federal gift tax exemption exists per recipient. Bloomberg Financial Dictionary See: gift splitting. Bloomberg Financial Dictionary * * * gift tax gift tax ➔ tax1 * * * gift… … Financial and business terms
gift tax — noun a tax imposed on transfers of property by gift during the lifetime of the giver • Hypernyms: ↑tax, ↑taxation, ↑revenue enhancement * * * noun : a tax that is imposed by the federal government and a number of states in the United States… … Useful english dictionary
Gift tax in the United States — A gift tax is a tax imposed on the gratuitous transfer of ownership of property.The tax is generally imposed on the donor (the giver) rather than on the recipient. A transfer is completely gratuitous where the donor receives nothing of value in… … Wikipedia
Gift Tax Return — A federal tax form that must be filled out by any individual who gives a gift that exceeds the annual or lifetime exempt gift amount established by the IRS. For example, if the annual gift tax exemption is $13,000 per recipient, anyone who gives… … Investment dictionary
gift tax — a tax imposed on the transfer of money or property from one living person to another by gift, payable by the donor. * * * a levy imposed on gratuitous transfers of property i.e., those made without compensation. Provisions for such taxes… … Universalium
gift tax — An excise tax on the transfer by a living person of money or other property by gift. A tax imposed on the transfer of property by gift inter vivos without relation to the death of the donor, being distinguished from succession or estate taxes… … Ballentine's law dictionary
gift tax — /ˈgɪft tæks/ (say gift taks) noun tax paid at the time of making a gift of more than a government nominated value. Also, capital transfer tax …
gift tax — A US federal tax on property given away, levied on the donor … Big dictionary of business and management
gift tax — / gɪft tæks/ noun a tax on gifts (only gifts between husband and wife are exempt) … Dictionary of banking and finance
