1.A donation of $1 million has been presented to the sufferers by a wealthy lady.
一個(gè)有錢的太太向受難者捐贈(zèng)了100美元.
2.A gift is a present transfer of property by one person to another without any consideration or compensation.
贈(zèng)與是一方不考慮任何對(duì)價(jià)或補(bǔ)償而現(xiàn)實(shí)的轉(zhuǎn)移財(cái)產(chǎn)所有權(quán)予另一方.
3.A gift to “my child” that does not set out the children’s name is a class gift.
不具體寫明子女姓名,只寫出贈(zèng)與”我的子女”之贈(zèng)與是概括贈(zèng)與.
4.Capacity of donor is one of the essential requisites of “gift”.
贈(zèng)與人的行為能力是”贈(zèng)與”的一個(gè)重要前提.
5.In the case of a gift the thing itself passes to the donee.
就贈(zèng)與而言,贈(zèng)物本身要交付給受贈(zèng)人.
6.Only a complete gift is taxable under the gift tax.
根據(jù)贈(zèng)與稅規(guī)定,只有完全贈(zèng)與才應(yīng)納稅.
7.payment of gift tax is the obligation of the donor, not the recipient.
交納贈(zèng)與稅的義務(wù)在贈(zèng)與人而非受贈(zèng)人.
8.The gift is subject to the federal unified transfer tax.
該贈(zèng)與應(yīng)交納聯(lián)邦統(tǒng)一轉(zhuǎn)讓稅.
9.The gift must be made with a view to the donor’s present illness or peril.
贈(zèng)與的做出必須考慮到贈(zèng)與人目前的疾病和危險(xiǎn)狀況.
10.The gift was made subject to certain conditions imposed on the recipient.
此贈(zèng)與附有受贈(zèng)人必須遵守的某些條件.
一個(gè)有錢的太太向受難者捐贈(zèng)了100美元.
2.A gift is a present transfer of property by one person to another without any consideration or compensation.
贈(zèng)與是一方不考慮任何對(duì)價(jià)或補(bǔ)償而現(xiàn)實(shí)的轉(zhuǎn)移財(cái)產(chǎn)所有權(quán)予另一方.
3.A gift to “my child” that does not set out the children’s name is a class gift.
不具體寫明子女姓名,只寫出贈(zèng)與”我的子女”之贈(zèng)與是概括贈(zèng)與.
4.Capacity of donor is one of the essential requisites of “gift”.
贈(zèng)與人的行為能力是”贈(zèng)與”的一個(gè)重要前提.
5.In the case of a gift the thing itself passes to the donee.
就贈(zèng)與而言,贈(zèng)物本身要交付給受贈(zèng)人.
6.Only a complete gift is taxable under the gift tax.
根據(jù)贈(zèng)與稅規(guī)定,只有完全贈(zèng)與才應(yīng)納稅.
7.payment of gift tax is the obligation of the donor, not the recipient.
交納贈(zèng)與稅的義務(wù)在贈(zèng)與人而非受贈(zèng)人.
8.The gift is subject to the federal unified transfer tax.
該贈(zèng)與應(yīng)交納聯(lián)邦統(tǒng)一轉(zhuǎn)讓稅.
9.The gift must be made with a view to the donor’s present illness or peril.
贈(zèng)與的做出必須考慮到贈(zèng)與人目前的疾病和危險(xiǎn)狀況.
10.The gift was made subject to certain conditions imposed on the recipient.
此贈(zèng)與附有受贈(zèng)人必須遵守的某些條件.