{"id":366042,"date":"2013-01-28T16:34:14","date_gmt":"2013-01-28T21:34:14","guid":{"rendered":"https:\/\/content.findlaw-admin.com\/ability-law\/dictionary\/definition\/unified-transfer-tax.html"},"modified":"2013-01-28T16:34:14","modified_gmt":"2013-01-28T21:34:14","slug":"unified-transfer-tax","status":"publish","type":"dictionary","link":"https:\/\/dictionary.findlaw.com\/definition\/unified-transfer-tax.html","title":{"rendered":"Unified Transfer Tax"},"content":{"rendered":"\n<div class=\"fl-index-heading\">\n    <p>term:<\/p>\n    <h1 class=\"fl-h1 fl-mb20\"><\/h1>\n\n    <dl class=\"fl-index-heading-description-list\">\n            <dt class=\"fl-mb10\"><p class=\"fl-text-bold\">n<\/p><\/dt>\n        <dd><p><b>:<\/b> a tax imposed under the Internal Revenue Code on the cumulative total of gifts made over a certain amount by a person during his or her lifetime or after death called also <i>unified estate and gift tax<\/i> see also <a href=\"https:\/\/dictionary.findlaw.com\/definition\/unified-credit.html\">unified credit<\/a> <i>NOTE: The unified transfer tax system creates liability for a single tax rather than separate liability for a gift tax and an estate tax. <\/i> <\/p>\n<\/dd>\n<\/dl>\n    <div class=\"fl-index-heading-source\">Source: Merriam-Webster&#8217;s Dictionary of Law \u00a91996. Merriam-Webster, Incorporated. Published under license with Merriam-Webster, Incorporated.<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>What is &#8216;Unified Transfer Tax&#8217;? Learn more about legal terms and the law at FindLaw.com<\/p>\n","protected":false},"parent":358119,"menu_order":0,"template":"app\/Http\/Controllers\/Templates\/DictionaryArticleController.php","meta":{"_acf_changed":false,"_stopmodifiedupdate":false,"_modified_date":"","_autodraft_ids":[],"_cloudinary_featured_overwrite":false,"_sb_is_suggestion_mode":false,"_sb_show_suggestion_boards":false,"_sb_show_comment_boards":false,"_sb_suggestion_history":"","_sb_update_block_changes":"","_is_real_time_mode":false,"_realtime_collaborators":"","cf_checklist_status":[]},"dictionary_tags":[],"class_list":["post-366042","dictionary","type-dictionary","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/dictionary.findlaw.com\/law-api\/wp-json\/wp\/v2\/dictionary\/366042","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/dictionary.findlaw.com\/law-api\/wp-json\/wp\/v2\/dictionary"}],"about":[{"href":"https:\/\/dictionary.findlaw.com\/law-api\/wp-json\/wp\/v2\/types\/dictionary"}],"up":[{"embeddable":true,"href":"https:\/\/dictionary.findlaw.com\/law-api\/wp-json\/wp\/v2\/dictionary\/358119"}],"wp:attachment":[{"href":"https:\/\/dictionary.findlaw.com\/law-api\/wp-json\/wp\/v2\/media?parent=366042"}],"wp:term":[{"taxonomy":"dictionary_tags","embeddable":true,"href":"https:\/\/dictionary.findlaw.com\/law-api\/wp-json\/wp\/v2\/dictionary_tags?post=366042"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}