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gift tax

   Also found in: Legal, Financial, Wikipedia 0.03 sec.
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Noun1.gift tax - a tax imposed on transfers of property by gift during the lifetime of the giver
revenue enhancement, tax, taxation - charge against a citizen's person or property or activity for the support of government
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It is well-established gift tax law that a "condition subsequent" is void for gift tax purposes as contrary to public policy.
McCord: defined-value gifts at the crossroads by Satchit, Vinu / The Tax Adviser
CPAs and their clients can read a comprehensive guide to the federal gift tax at this e-stop.
For gift tax returns: www.709accountant.com by Journal of Accountancy
By transferring interests in an FLP to family members, a donor can apply substantial discounts in valuing the gift for gift tax purposes.
IRS scores significant victories in recent attacks on family limited ... by Richardson, D. Matthew / Los Angeles Business Journal
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