| 词汇 | incidents of ownership |
| 释义 | `1`incidents of ownership `2` "Nolo Everybody's Legal Dictionary": Any control over property. If you give away property but keep an incident of ownership--for example, you give away an apartment building but retain the right to receive rent--then legally, no gift has been made. This distinction can be important if you're making large gifts to reduce your eventual estate tax. See Topic: Real Estate Wills & Estate Planning |
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