unified tax credit การใช้

• The " unified tax credit " is being phased in over 10 years.
• The issue, which is a complicated one, works like this : At the federal level there is a unified tax credit for gifts and estates totaling $ 675, 000 this year.
• The unified tax credit, which currently allows up to $ 600, 000 of an individual's estate to pass to heirs tax-free, increases to $ 625, 000 in 1998.