问题如下图：
选项：
A. 
B. 
C. 
解释：
gift tax有可能是free、或者doner交、或者recipient交，但是estate tax都是由recipient交，对吗？
2.16 1.51 C is correct. 考点taxable gift的计算 解析 RVtaxableGift=FVGiftFVBequest=[1+0.08(1−0.20)]10(1−0.30)[1+0.08(1−0.30)]10(1−0.50)=1.30170.8622=1.51RV_{taxableGift}=\frac{FV_{Gift}}{FV_{Bequest}}=\frac{{\lbrack1+0.08(1-0.20)\rbrack}^{10}(1-0.30)}{{\lbrack1+0.08(1-0.30)\rbrack}^{10}(1-0.50)}=\frac{1.3017}{0.8622}=1.51RVtaxableGift=FVBequestFVGift=[1+0.08(1−0.30)]10(1−0.50)[1+0.08(1−0.20)]10(1−0.30)=0.86221.3017=1.51这道题不是由nor交税吗？根据公式算出来是1.833啊
Clara woullike to transfer wealth ($1 million) to his son Aaron. The lifetime gift is taxable antrate is 30%, whiis painee. Alternatives, $1 million coultransferrea bequest 10 years from toy, the inheritantrate is 50%. In aition, Clara is subjeto 30% investment income trate, anAaron is subjeto lower investment income rate, whiis 20%. They have the same pre treturn of 8%. The relative after-tfuture value of the taxable gift compareto the bequest is 1.67 2.16 1.51 C is correct. 考点taxable gift的计算 解析 RVtaxableGift=FVGiftFVBequest=[1+0.08(1−0.20)]10(1−0.30)[1+0.08(1−0.30)]10(1−0.50)=1.30170.8622=1.51RV_{taxableGift}=\frac{FV_{Gift}}{FV_{Bequest}}=\frac{{\lbrack1+0.08(1-0.20)\rbrack}^{10}(1-0.30)}{{\lbrack1+0.08(1-0.30)\rbrack}^{10}(1-0.50)}=\frac{1.3017}{0.8622}=1.51RVtaxableGift=FVBequestFVGift=[1+0.08(1−0.30)]10(1−0.50)[1+0.08(1−0.20)]10(1−0.30)=0.86221.3017=1.51 这个题干中说是ton nor，为什么不能用第三个RV（taxeon nor）公式计算，而本题答案中显示的是使用了第二个RV公式（taxeon recipient）呢？
Clara woullike to transfer wealth ($1 million) to his son Aaron. The lifetime gift is taxable antrate is 30%, whiis painee. Alternatives, $1 million coultransferrea bequest 10 years from toy, the inheritantrate is 50%. In aition, Clara is subjeto 30% investment income trate, anAaron is subjeto lower investment income rate, whiis 20%. They have the same pre treturn of 8%. The relative after-tfuture value of the taxable gift compareto the bequest is 1.67 2.16 1.51 C is correct. 考点taxable gift的计算 解析 RVtaxableGift=FVGiftFVBequest=[1+0.08(1−0.20)]10(1−0.30)[1+0.08(1−0.30)]10(1−0.50)=1.30170.8622=1.51RV_{taxableGift}=\frac{FV_{Gift}}{FV_{Bequest}}=\frac{{\lbrack1+0.08(1-0.20)\rbrack}^{10}(1-0.30)}{{\lbrack1+0.08(1-0.30)\rbrack}^{10}(1-0.50)}=\frac{1.3017}{0.8622}=1.51RVtaxableGift=FVBequestFVGift=[1+0.08(1−0.30)]10(1−0.50)[1+0.08(1−0.20)]10(1−0.30)=0.86221.3017=1.51 老师，请问此类题目都是默认investment income tax是每年支付吗
Clara woullike to transfer wealth ($1 million) to his son Aaron. The lifetime gift is taxable antrate is 30%, whiis painee. Alternatives, $1 million coultransferrea bequest 10 years from toy, the inheritantrate is 50%. In aition, Clara is subjeto 30% investment income trate, anAaron is subjeto lower investment income rate, whiis 20%. They have the same pre treturn of 8%. The relative after-tfuture value of the taxable gift compareto the bequest is 1.67 2.16 1.51 C is correct. 考点taxable gift的计算 解析 RVtaxableGift=FVGiftFVBequest=[1+0.08(1−0.20)]10(1−0.30)[1+0.08(1−0.30)]10(1−0.50)=1.30170.8622=1.51RV_{taxableGift}=\frac{FV_{Gift}}{FV_{Bequest}}=\frac{{\lbrack1+0.08(1-0.20)\rbrack}^{10}(1-0.30)}{{\lbrack1+0.08(1-0.30)\rbrack}^{10}(1-0.50)}=\frac{1.3017}{0.8622}=1.51RVtaxableGift=FVBequestFVGift=[1+0.08(1−0.30)]10(1−0.50)[1+0.08(1−0.20)]10(1−0.30)=0.86221.3017=1.51 [1+0.08(1−0.20)]10 上一章学的关于各项税的征法，这道题为什么是对投资收益部分征税而不是对全额征税呢？题目中并没有说呀
2.16 1.51 C is correct. 考点taxable gift的计算 解析 RVtaxableGift=FVGiftFVBequest=[1+0.08(1−0.20)]10(1−0.30)[1+0.08(1−0.30)]10(1−0.50)=1.30170.8622=1.51RV_{taxableGift}=\frac{FV_{Gift}}{FV_{Bequest}}=\frac{{\lbrack1+0.08(1-0.20)\rbrack}^{10}(1-0.30)}{{\lbrack1+0.08(1-0.30)\rbrack}^{10}(1-0.50)}=\frac{1.3017}{0.8622}=1.51RVtaxableGift=FVBequestFVGift=[1+0.08(1−0.30)]10(1−0.50)[1+0.08(1−0.20)]10(1−0.30)=0.86221.3017=1.51这题如果是nor交税答案是多少啊
