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Gift inter vivos
| Глоссарий по налогам |
- A gratuitous transfer of property made during the transferor`s (donor`s) lifetime. in many countries the gratuitous transfer of property is subject to a gift tax.
- A piece of property or asset given from one living person to another.
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Transferor, английский
- The beneficiary of a transferable letter of credit who causes a bank to transfer the credit to another party.
- Лицо, передающее что-либо
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Fruit and tree doctrine, английский
A judicial doctrine that an individual who earns income from property of services may not assign such income to another person for tax purposes.
Three-factor apportionment formula, английский
A formula used by most us states to apportion total federal business income for out-of-state entities in order to determine the tax due a particular state. the formula equally weights the payroll factor, property factor, and sales factor.
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