法律英語(yǔ)基礎(chǔ)聽(tīng)說(shuō)900句:Part 54 贈(zèng)與 Gift

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Part 54   Gift贈(zèng)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(gè)有錢(qián)的太太向受難者捐贈(zèng)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(zèng)與是一方不考慮任何對(duì)價(jià)或補(bǔ)償而現(xiàn)實(shí)的轉(zhuǎn)移財(cái)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(xiě)明子女姓名,只寫(xiě)出贈(zèng)與"我的子女"之贈(zèng)與是概括贈(zèng)與.
[06:41.42]4.Capacity of donor is one of the essential requisites of "gift".
[06:45.50]贈(zèng)與人的行為能力是"贈(zèng)與"的一個(gè)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(zèng)與而言,贈(zèng)物本身要交付給受贈(zèng)人.
[06:57.15]6.Only a complete gift is taxable under the gift tax.
[07:01.17]根據(jù)贈(zèng)與稅規(guī)定,只有完全贈(zèng)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(zèng)與稅的義務(wù)在贈(zèng)與人而非受贈(zèng)人.
[07:14.34]8.The gift is subject to the federal unified transfer tax.
[07:17.97]該贈(zèng)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(zèng)與必須是在贈(zèng)與人目前生病或遇到危險(xiǎn)時(shí)作出.
[07:29.78]10.The gift was made subject to certain conditions imposed on the recipient.
[07:34.10]此贈(zèng)與附有受贈(zèng)人必須遵守的某些條件.