Gift 贈與 (MP3)

Gift 贈與

1.A donation of $1 million has been presented to the sufferers by a wealthy lady.


2.A gift is a present transfer of property by one person to another without any consideration or compensation.


3.A gift to “my child” that does not set out the children’s name is a class gift.


4.Capacity of donor is one of the essential requisites of “gift”.


5.In the case of a gift the thing itself passes to the donee.


6.Only a complete gift is taxable under the gift tax.


7.payment of gift tax is the obligation of the donor, not the recipient.


8.The gift is subject to the federal unified transfer tax.


9.The gift must be made with a view to the donor’s present illness or peril.


10.The gift was made subject to certain conditions imposed on the recipient.



Insurance 保險 Real property 不動產
Process 傳票 Judge 法官
Law 法律 Court 法庭
Citizens’ right 公民權利 Company law 公司法
International law 國際法 Negligence 過失行為
Partnership 合伙 Contract and agreement 合同和協議
Environment protection 環境保護 Marriage and family life 婚姻和家庭
Prosecutor 檢察官 Traffic 交通
Encumbrance 財產負擔 Police 警察
Jurisprudence 法理 Lawyer 律師
Offense 犯罪 Instrument 票據
Jurisdiction 管轄權 Appeal 上訴
Customs and tariff 海關和關稅 Death penalty 死刑
Settlement 和解 Costs 訴訟費
Shipping and maritime law 貨運和海商法 Juvenile delinquency 未成年人違法
Loan and lease 借貸和租賃 Punishment 刑罰
Legislation 立法 Remedy 救濟
Jury 陪審團 Contempt of court 藐視法庭
Tort 侵權 Bankruptcy 破產
Trial 審判 Tax 稅收
Pleading 訴辯狀 Litigation 訴訟
ownership 所有權 Agency 委托代理
Consumer’s right 消費者權益 Trust 信托
Criminal law principles 刑法原則 Criminal investigation 刑事偵察
Medical care 醫療保健 Duty 責任
Transaction 業務交易 Bidding 招投標
Plaintiff and Defendant 原告和被告 Intellectual property 知識產權
Debt 債務 Will and Succession 遺囑和繼承
Securities 證券 Gift 贈與
Arbitration 仲裁 Evidence 證據


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