subject to Federal tax

In America, between 1% and 2% of estates have typically been subject to the tax over the past two decades and it has contributed only about 1% of federal revenues.

在美国，在过去两年间，交纳遗产税的不动产介于1%和2%之间，它对于财政收入的贡献也仅占1%。

Corporations are subject to a separate federal income tax. The tax accounts for about 8 percent of all federal revenues.

公司要缴纳单独的联邦所得税，公司税收入约占整个联邦收入的8%。

The gift is subject to the federal unified transfer tax.

赠与人的行为能力是“赠与”的一个重要前提。