taxable gift

Second, one could slice$ 14,000 more o&# 172; the taxable value-for each beneficiary, each year-with the federal gift-tax exclusion. That could bring the taxable value of that$ 100,000 share down to$ 71,000.

第二，根据联邦赠予税免税额规定，每位受益人每一年的应税价值可以再砍掉1.4万美元，这样就可以把10万美元份额的应税价值降到7.1万美元。

Claiming the income was acquired from a non-taxable source such as a loan or a gift.

主张财产是通过免税途径取得的,比如贷款和赠与.

Mr Peelo said Mr Ahern was aware of the general gift tax position that gifts from outside the State were not normally taxable.

Peelo先生说，埃亨先生知道一般赠与税的情况，来自国外的赠品通常不用纳税。

Two-thirds of those surveyed have not made, nor do they have plans to make, a monetary gift to family members to reduce the size of their taxable estate before the end of 2012, when tax laws are expected to change.

尽管2012年底税收法将会出现变动，但三分之二的被调查者还没有制定也不打算制定在2012年底之前将财产赠与家人以减少应纳税资产的计划。

Only a complete gift is taxable under the gift tax.

根据赠与税规定,只有完全赠与才应纳税.