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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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。

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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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But the "generation skipping" tax on gifts to grandkids has disappeared, meaning some of the healthy wealthy are now rushing to capitalize on the lapse with family gifts.

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Gifts to grandkids can be even more effective than gifts to kids because the generation-skipping tax (an extra tax on gifts made to grandkids) lapsed for 2010 too.

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Only Connecticut has a state tax on gifts.

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