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진실님이 2010-09-27 15:21:10에 쓰신글
>현재 증여세 및 상속세의 세금공제 한도금액이 얼마인지요?
>이 법이 한시법이라고 들었는데 언제까지 유효한가요?
>또 앞으로는 어떻게 바뀌나요?
>

QUOTE," 현재 증여세 및 상속세의 세금공제 한도금액이 얼마인지요?"----In the case of Gift tax, A lifetime gifting limit of $1,000,000 is allowed before a gift tax is incurred.
If u make gifts of more than the limit, gift tax is incurred. The gift tax exempt ceiling amount is $1,013,000 includin' annual exemption of $13,000 in 2010; this means that in 2010,if u gave $1,013,000 to ur child, then the gift tax liability'd be $330,800; $500,000*0.35+$155,800=$330,800, but the amount of the unified tax credit for 2010 is also $330,800. So, unless u have made gifts before 2010, u do not pay any gift tax in 2010 up to $1,013,000 worth fo gift.

The federal estate tax is repealed for only one year in 2010 and will return to 2001 rates and rules in 2011.;( the estate tax is repealed in 2010, but then the act "sunsets" in 2011 and the estate tax reappears with an applicable exclusion amount of only $1,000,000 (unless Congress acts before then)).This means that there is no federal level estate taxes on those who die in 2010.