The gift is subject to the federal unifiedtransfer tax.
赠与人的行为能力是“赠与”的一个重要前提。
2
The dominant boiling heat transfer mechanisms are different in different boiling heat transfer regions, and the unified law that controls the microscale boiling heat transfer was discovered.
不同的沸腾传热区域内起主导作用的沸腾传热机制是不同的，从而揭示了控制微尺度沸腾传热的统一规律。
3
The transfer matrix models of mechanical, electrical and fluid elements are represented in a unified form, and the transfer matrix models of typical elements are derived.