By 1908 both Roosevelt and Taft had come out squarely for graduated federal estate, gift, and income taxes.

到1908年，罗斯福和塔夫脱都坚决赞成分等征收联邦财产税、馈赠税和所得税。

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Family limited partnerships, of course, are best known as a ploy to cut estate and gift taxes.

FORBES: Family Inc.

With advanced use of time-tested techniques, estate and gift taxes can easily be mitigated or avoided altogether.

FORBES: Want to Avoid the Estate Tax Cliff? Five Ways to Help

Rather, look at it as a new opportunity to plan for their estate and gift taxes in a different way.

FORBES: Want to Avoid the Estate Tax Cliff? Five Ways to Help