法律英語基礎(chǔ)聽說900句:Part 54 贈與 Gift

所屬教程:法律英語基礎(chǔ)聽說900句

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Part 54 Gift贈與
[06:06.11]1.A donation of $1 million has been presented
[06:13.08]to the sufferers by a wealthy lady.
[06:15.21]一個有錢的太太向受難者捐贈了100美元.
[06:17.34]2.A gift is a present transfer of property by one person to another
[06:25.70]without any consideration or compensation.
[06:28.36]贈與是一方不考慮任何對價或補償而現(xiàn)實的轉(zhuǎn)移財產(chǎn)所有權(quán)予另一方.
[06:31.03]3.A gift to "my child" that does not set out the children's name
[06:38.26]is a class gift.
[06:39.84]不具體寫明子女姓名,只寫出贈與"我的子女"之贈與是概括贈與.
[06:41.42]4.Capacity of donor is one of the essential requisites of "gift".
[06:45.50]贈與人的行為能力是"贈與"的一個重要前提.
[06:49.57]5.In the case of a gift the thing itself passes to the donee.
[06:53.36]就贈與而言,贈物本身要交付給受贈人.
[06:57.15]6.Only a complete gift is taxable under the gift tax.
[07:01.17]根據(jù)贈與稅規(guī)定,只有完全贈與才應(yīng)納稅.
[07:05.20]7.payment of gift tax is the obligation of the donor,not the recipient.
[07:09.77]交納贈與稅的義務(wù)在贈與人而非受贈人.
[07:14.34]8.The gift is subject to the federal unified transfer tax.
[07:17.97]該贈與應(yīng)交納聯(lián)邦統(tǒng)一轉(zhuǎn)讓稅.
[07:21.60]9.The gift must be made with a view to the donor's present illness or peril.
[07:25.69]該贈與必須是在贈與人目前生病或遇到危險時作出.
[07:29.78]10.The gift was made subject to certain conditions imposed on the recipient.
[07:34.10]此贈與附有受贈人必須遵守的某些條件.