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  1. Oxford American Dictionary

    generation-skipping tax

    • n.
      an estate tax imposed on beneficiaries who are two or more generations removed from the testator

    • noun: generation-skipping tax, plural noun: generation-skipping taxes

    • 釋義

    名詞

    • 1. an estate tax imposed on beneficiaries who are two or more generations removed from the testator a married couple has a total generation-skipping tax exemption of transfers of up to $2,000,000