Financial

unified credit

Unified Credit

In the United States, a tax credit on estates and large gifts. The unified credit is exceptionally large so that most people will not need to pay federal taxes on their estates and large gifts. For example, the unified credit on an estate is usually around $1 million, meaning that the estate has to be worth more than that in order to be subject to the estate tax.
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unified credit

A credit used against federal taxes due on estates and large gifts. Under current law, the unified credit is sufficient to offset taxes on values of approximately $1 million in estates and large gifts. Thus, the combination of estate value and large gifts must exceed $1 million during a person's lifetime before any taxes must be paid to the federal government.
Wall Street Words: An A to Z Guide to Investment Terms for Today's Investor by David L. Scott. Copyright © 2003 by Houghton Mifflin Company. Published by Houghton Mifflin Company. All rights reserved. All rights reserved.
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References in periodicals archive
The federal estate and gift tax is referred to as a unified tax because both taxes use the same tax rate schedule and the same credit against the tax, called the unified credit. The unified credit amount in 2017 is $2,141,800, which is the tax on $5,490,000 of taxable value (the calculations in this article are based on 2017 figures).
Fitch Learning's comprehensive and sophisticated training capabilities will no doubt help NBF achieve its objectives of embedding a unified credit risk management culture within the bank and raise its profile as a world-class financial services provider within the UAE."
The gross amount of tax is reduced by gift taxes previously paid or payable, certain credits for foreign death taxes paid, a credit for tax on prior transfers, and the unified credit against estate tax.
"Managing credit risk runs to the core of a bank's operations so a tailored training solution that reaches all parts of a bank's operations is central to delivering a unified credit culture," said Clive Humphrey, senior director for Middle East training solutions at Moody's Analytics.
Summary: DUBAI u Credit bureaus based in the UAE, Bahrain, Oman and Pakistan on Sunday joined forces to set up the Middle EastAEs first credit reporting association, an initiative that is expected to pave way to the formation of a unified credit bureau encompassing all countries C of the region.
Dubai: Gulf lenders should develop a unified credit bureau to share data as this will help to reduce the number of bad debts, a top banker has said.
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