法律英语单词“gift in contemplation of death”的读音、释义及例句-英汉汉英法律词典

词汇	gift in contemplation of death
释义	`1`gift in contemplation of death`2` "LAW.COM Dictionary": n. (called a gift causa mortis by lawyers showing off their Latin), a gift of personal property (not real estate) by a person expecting to die soon due to ill health or age. Federal tax law will recognize this reason for a gift if the giver dies within three years of the gift. Treating the gift as made in contemplation of death has the benefit of including the gift in the value of the estate, rather than making the gift subject to a separate federal gift tax charged the giver. If the giver gets over an apparently mortal illness, the gift is treated like any other gift for tax purposes. See also: gift tax unified estate and gift tax
随便看	prosecute prosecute prosecute an action prosecuting prosecuting agency of civil administration Prosecuting Attorney prosecuting attorney prosecuting counsel prosecuting lawyer prosecuting officer prosecuting personnel prosecuting state prosecuting witness prosecuting work prosecution prosecution prosecution Prosecution prosecution committee of the same prosecutors' office prosecution counsel prosecutor prosecutor Prosecutor Prosecutor prosecutor

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