She castigated the taxongifts 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。
2
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.
Fourth, an inheritance tax based on equal opportunity principles would taxgifts and bequests received by younger individuals at higher rates than those received by older individuals.