Question

急需英语翻译，很急很急，谢谢啦

(a)In general. The value, for the purpose of the marital deduction, of any deductible interest which passed from the decedent to his surviving spouse is to be determined as of the date of the decedent's death, except that if the executor elects the alternate valuation method under section 2032 the valuation is to be determined as of the date of the decedent's death but with the adjustment described in paragraph (a)(3) of 20.20321. The marital deduction may be taken only with respect to the net value of any deductible interest which passed from the decedent to his surviving spouse, the same principles being applicable as if the amount of a gift to the spouse were being determined.(b) Property interest subject to an encumbrance or obligation. If a property interest passed from the decedent to his surviving spouse subject to a mortgage or other encumbrance, or if an obligation is imposed upon the surviving spouse by the decedent in connection with the passing of a property interest, the value of the property interest is to be reduced by the amount of the mortgage, other encumbrance, or obligation. However, if under the terms of the decedent's will or under local law the executor is required to discharge, out of other assets of the decedent's estate, a mortgage or other encumbrance on property passing from the decedent to his surviving spouse, or is required to reimburse the surviving spouse for the amount of the mortgage or other encumbrance, the payment or reimbursement constitutes an additional interest passing to the surviving spouse. The passing of a property interest subject to the imposition of an obligation by the decedent does not include a bequest, devise, or transfer in lieu of dower, curtesy, or of a statutory estate created in lieu of dower or curtesy, or of other marital rights in the decedent's property or estate. The passing of a property interest subject to the imposition of an obligation by the decedent does, however, include a bequest, etc., in lieu of the interest of his surviving spouse under community property laws unless such interest was, immediately prior to the decedent's death, a mere expectancy. The following examples are illustrative of property interests which passed from the decedent to his surviving spouse subject to the imposition of an obligation by the decedent: Example:A decedent devised a residence valued at $25,000 to his wife, with a direction that she pay $5,000 to his sister. For the purpose of the marital deduction, the value of the property interest passing to the wife is only $20,000.

Answer 1

一般来说。 价值，为婚姻扣除额从死者通过给他生存的配偶的，所有可推论的利益的目的将自死者的死亡的日期被确定，除了，如果执行者选举供选择估价方法在第2032部分之下估价将自死者的死亡的日期被确定，但是与在段描述的调整(a) (3) 20.20321。 婚姻扣除额也许仅采取关于从死者通过给他生存的配偶，是同样的原则可适用的净值所有可推论的利益，好象相当数量对配偶的一件礼物determined.(b)物产兴趣受阻碍支配或义务。 如果物产兴趣从死者通过了给他生存的配偶受抵押或其他阻碍支配，或者，如果义务被强加给生存的配偶由死者与通过物产利益相关，价值物产利益将被相当数量抵押、其他阻碍或者义务减少。 然而，如果在死者的意志条件下或根据要求执行者释放，在死者的庄园的其他财产外面，抵押或在通过从死者到他生存的配偶的物产的其他阻碍，或者要求地方法律偿还生存的配偶给相当数量抵押或其他阻碍、付款或者退款构成通过对生存的配偶的另外的兴趣。 通过物产利益受义务的税收支配死者不包括一份遗产，构想或者调动代替嫁妆， curtesy，或者一个法律庄园被创造代替嫁妆或curtesy，或者其他婚姻权利在死者的物产或庄园。 除非这样兴趣是，立刻在死者的死亡之前，仅仅预期，通过物产利益受义务的税收支配死者，然而，包括遗产等等，代替他生存的配偶的兴趣根据共有财产法律。 以下例子是说明的从死者通过给他生存的配偶受义务税收支配死者的物产利益： 例子：死者构想了住所被重视在$25,000对他的妻子，有她付$5,000到他的姐妹的方向的。 为婚姻扣除额的目的，通过对妻子的价值物产利益只是$20,000。