In America, between 1% and 2% of estates have typically been subject to the tax over the past two decades and it has contributed only about 1% of federal revenues.

在美国，在过去两年间，交纳遗产税的不动产介于1%和2%之间，它对于财政收入的贡献也仅占1%。

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Corporations are subject to a separate federal income tax. The tax accounts for about 8 percent of all federal revenues.

公司要缴纳单独的联邦所得税，公司税收入约占整个联邦收入的8%。

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The gift is subject to the federal unified transfer tax.

赠与人的行为能力是“赠与”的一个重要前提。

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In addition, individuals who die and are subject to federal estate tax can obtain an automatic payment plan to the extent that the tax is attributable to actively managed real estate businesses.

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When she takes money out in retirement, it will be subject to federal income tax.

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Transfers of property in exchange for nothing (or less than full value) are subject to federal gift tax if they exceed the annual exclusion.

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