Law Dictionary Definitions

gilour (gI-l<<schwa>>r). [Law French] Hist. A guiler; a person who cheats or deceives. • Gilour referred to a person who sold false goods, such as a person who sold pewter as silver. [Blacks Law 8th]

gilda mercatoria (gil-d<<schwa>> m<<schwa>>r-k<<schwa>>-tor-ee-<<schwa>>). [Law Latin] Hist. A mer-chant guild; an incorporated society of merchants having exclusive trading rights within a town.  [Blacks Law 8th]

gift-tax exclusion.See annual exclusion under EXCLUSION. [Blacks Law 8th]

gift tax.See TAX. [Blacks Law 8th]

Gifts to Minors Act.See UNIFORM TRANSFERS TO MINORS ACT. [Blacks Law 8th]

gift-splitting election.See split gift under GIFT. [Blacks Law 8th]

gift-splitting. See split gift under GIFT. [Blacks Law 8th]

gift over.See GIFT. [Blacks Law 8th]

gift in trust.See GIFT. [Blacks Law 8th]

gift inter vivos.See inter vivos gift under GIFT. [Blacks Law 8th]