qprt

英

美

网络喹啉酸磷酸核糖基转移酶; 合格个人住宅信托; 转移酶; 喹啉酸磷酸核糖转移酶; 合格的培训人员

If, for instance, that private-island home increases in value by, say, 7 percent a year and you die 10 years from now, then without the trust your estate would have to pay taxes on a$ 20 million home.
比如，如果上述那套私属岛屿住宅每年增值7%，而你在10年后去世，那么在没有QPRT的情况下，你这套房产作为接受的遗产将被按2000万美元的价值交税。
A$ 10 million home transferred to an heir via a seven-year QPRT, for instance, would only count as an$ 8.6 million home.
举个例子：一套价值1000万美元的住宅通过一只七年期的QPRT转让给继承人，就只会当作一套价值860万美元的房产计税。
With the trust, the taxes would be on a home valued at$ 8.6 million.
在有QPRT的情况下，房产的应税价值将只是860万美元。
The first allows someone to transfer a home to an heir through a temporary trust known as a qualified personal residence trust, or QPRT ( pronounced cue-pert).
第一个漏洞允许人们通过一种名叫合格个人住宅信托（qualifiedpersonalresidencetrust，简称QPRT）的临时性基金把房产转让给继承人。