Part 54   Gift赠与
[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]一个有钱的太太向受难者捐赠了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]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.
[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]不具体写明子女姓名,只写出赠与"我的子女"之赠与是概括赠与.
[06:41.42]4.Capacity of donor is one of the essential requisites of "gift".
[06:45.50]赠与人的行为能力是"赠与"的一个重要前提.
[06:49.57]5.In the case of a gift the thing itself passes to the donee.
[06:53.36]就赠与而言,赠物本身要交付给受赠人.
[06:57.15]6.Only a complete gift is taxable under the gift tax.
[07:01.17]根据赠与税规定,只有完全赠与才应纳税.
[07:05.20]7.payment of gift tax is the obligation of the donor,not the recipient.
[07:09.77]交纳赠与税的义务在赠与人而非受赠人.
[07:14.34]8.The gift is subject to the federal unified transfer tax.
[07:17.97]该赠与应交纳联邦统一转让税.
[07:21.60]9.The gift must be made with a view to the donor's present illness or peril.
[07:25.69]该赠与必须是在赠与人目前生病或遇到危险时作出.
[07:29.78]10.The gift was made subject to certain conditions imposed on the recipient.
[07:34.10]此赠与附有受赠人必须遵守的某些条件.