She castigated the tax on gifts and bequests as a threat to small business.

她把对礼物和遗赠物征税斥之为对小商号的一种威胁。

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Fourth, an inheritance tax based on equal opportunity principles would tax gifts and bequests received by younger individuals at higher rates than those received by older individuals.

第四，基于均等机会原则的遗产税将对年轻人所获得的遗赠和遗产征税的税率要高于对老年人所获得的遗赠或遗产征税的税率。

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In 1981 Congress enacted a complete exemption from estate taxes of bequests and gifts from one spouse to the other.

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The Republican plan, Clinton wrote, would also have an adverse effect on charity giving, since that is one way -- through bequests and gifts-- that estates now minimize their tax exposure.

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By seeking contributions, bequests, and inter vivos gifts, the Fund seeks to aid juniors and seniors in college, who are descendants of immigrants in the performing arts, with financial aid to help insure success in either college or vocational school.

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