Dodatkowe przykłady dopasowywane są do haseł w zautomatyzowany sposób - nie gwarantujemy ich poprawności.
(Lifetime gifts above the exempted amount are subject to the gift tax , which more or less parallels the estate tax.)
For estates larger than the current federally exempted amount, any estate tax due is paid by the executor, other person responsible for administering the estate, or the person in possession of the decedent's property.