estate and gift tax

基本解释

The American estate tax and gift tax reflect an entire condition of the developed countries.
美国的遗产税和赠与税在很大程度上反映了西方发达国家的总体现状。
The author of this article proposes to levy the estate gift taxes for the sake of dwindling income gap, and construct a scientific tax system of the legacy tax.
从遗产税和赠与税的征税理由、课税制度、配合征收方式、征税依据、课税范围、减免扣除、税率和归属划分等方面介绍了国外遗产税和赠与税开征的概况。
Those who support imposition of estate and gift taxes and high tax rates are from the angle of "principle of equity and justice";
支持课征遗赠税及维持高税率者，系从“公平正义”原则出发；

Then there is the estate and gift tax mess, making it almost impossible to plan.
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Different rules apply for federal estate and gift tax purposes, as well as state law.
FORBES: Taxes From A To Z (2013): L Is For Life Insurance
JCX-1-11 also provides an informative table summarizing the estate and gift tax rates and exemption amounts from 1975-2011.
FORBES: JCT Summarizes Federal Estate And Gift Taxes From 1975-2011