unified transfer tax
noun
: 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 and on transfers at death
called also unified estate and gift tax
see also unified creditCite this Entry
“Unified transfer tax.” Merriam-Webster.com Legal Dictionary, Merriam-Webster, https://www.merriam-webster.com/legal/unified%20transfer%20tax. Accessed 4 Nov. 2025.
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