...al municipal bond interest (if you live within the issuing municipality)州及市公债利息 Gifts and inheritances赠与及继承 Child support payments抚养小孩给付 ..
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gifts and inheritances
礼物和遗产
以上为机器翻译结果，长、整句建议使用 人工翻译 。
The US income tax base excludes:(1) interest on state and local bonds, (2) employer contributions to pension and medical plans, (3) gifts and inheritances.
美国所得税的税基不包括：（1）州和地方债券的利息；（2）雇主向养老金和医疗计划的缴款；（3）赠与和遗产。
youdao
Life-insurance proceeds, gifts and inheritances are also not subject to the tax, nor are appreciated assets donated to charity.
WSJ: Are You Ready for the New Investment Tax?
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