capital appreciation tax

基本解釋

No capital gains tax is imposed on appreciation at your death.
在你死亡的時(shí)候，也不會(huì)被征收資本利得稅。
Last week Brazil reimposed a tax on inflows of foreign capital, in what it said was an attempt to slow the appreciation in the real caused by speculative money.
上周，巴西對(duì)外國(guó)資本流入重新征稅，竝表示此擧是爲(wèi)了放緩?fù)稒C(jī)資金導(dǎo)致的雷亞爾陞值。
blog.sina.com.cn
The government last month imposed a tax on short-term capital inflows. But that is unlikely to stop the currency’s appreciation, especially once the oil starts pumping.
巴西政府上個(gè)月針對(duì)短期資本流入強(qiáng)征了相關(guān)賦稅（稅收），但該擧措很難阻止本幣的陞值，特別是油田實(shí)現(xiàn)産出後。

There should be no capital gains tax because most capital appreciation is just inflation.
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So, the total appreciation will escape capital gains tax.
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Although it's not required, the donor then would be expected to give the partnership shares to the charity, avoiding most capital gain taxes on appreciation and also getting a current tax deduction.
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