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donor's tax

См. также в других словарях:

  • donor — do·nor / dō nər, ˌnȯr/ n: one that gives, donates, grants, or confers something; specif: settlor Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. d …   Law dictionary

  • Donor advised fund — A donor advised fund is a charitable giving vehicle administered by a public charity and created for the purpose of managing charitable donations on behalf of an organization, family, or individual. A donor advised fund offers the opportunity to… …   Wikipedia

  • Donor Managed Investment Account — A Donor Managed Investment Account (DMI Account) is a charitable giving mechanism that provides donors with a full tax deduction at the time the account is funded, while permitting them to exercise ongoing investment management over the account… …   Wikipedia

  • Tax treaty — Taxation An aspect of fiscal policy …   Wikipedia

  • Tax credit — The term tax credit describes two different concepts:*The first is a recognition of partial payment already made towards taxes due. *The second is a state benefit paid to employees through the tax system, which has the effect of increasing… …   Wikipedia

  • gift tax — noun a tax imposed on transfers of property by gift during the lifetime of the giver • Hypernyms: ↑tax, ↑taxation, ↑revenue enhancement * * * noun : a tax that is imposed by the federal government and a number of states in the United States… …   Useful english dictionary

  • Gift tax in the United States — A gift tax is a tax imposed on the gratuitous transfer of ownership of property.The tax is generally imposed on the donor (the giver) rather than on the recipient. A transfer is completely gratuitous where the donor receives nothing of value in… …   Wikipedia

  • Inheritance Tax (United Kingdom) — In the United Kingdom, Inheritance Tax was first introduced as a tax on estates in England and Wales over a certain value from 1796, then called legacy, succession and estate duties. The value changed over time and the scope of estate duty was… …   Wikipedia

  • gift tax — n: an excise tax imposed on a donor for gifts of property made during the donor s lifetime see also annual exclusion, gift 3 split gift at gift, unified t …   Law dictionary

  • Generation-skipping transfer tax — The U.S. Generation skipping transfer tax imposes a tax on both outright gifts and transfers in trust to or for the benefit of persons two or more generations younger than the donor, such as grandchildren. The generation skipping tax will be… …   Wikipedia

  • David Abrahams (Labour party donor) — David Martin Abrahams (born 13 November 1944) [although he reports himself as being 10 years younger. A Birth certificate was reproduced in Daily Telegraph, 28 November 2007 p. 5] is a British property developer, notable as a donor to the British …   Wikipedia

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