法律英语口语900句（54）：Gift 赠与

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.

赠与

一个有钱的太太向受难者捐赠了100美元.

赠与是一方不考虑任何对价或补偿而现实的转移财产所有权予另一方.

不具体写明子女姓名,只写出赠与"我的子女"之赠与是概括赠与.

赠与人的行为能力是"赠与"的一个重要前提.

就赠与而言,赠物本身要交付给受赠人.

根据赠与税规定,只有完全赠与才应纳税.

交纳赠与税的义务在赠与人而非受赠人.

该赠与应交纳联邦统一转让税.

该赠与必须是在赠与人目前生病或遇到危险时作出.

此赠与附有受赠人必须遵守的某些条件.

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