grantor的音标

other future interests in the grantor which are not reversions

让与人享有的复归权以外的其他未来权益

Any income earned by the trust is taxable to the grantor. But by giving or selling the property to the trust, the grantor reduces the value of his or her estate immediately, and all appreciation in the property will be tax-free for trust beneficiaries.

信托基金挣得的任何收入对授让人来说都是应税的，但通过将房产交予或出售给信托基金，授让人立刻降低了他或她的房产价值，而房产的所有增值部分对信托受益人来说将是免税的。

Then through further analyze collective lands as restricted circulative property that can only circulate among specific parties and define the nation as trustee whereas the collective peasants as grantor so as to conclude the feasibility on collective land ownership trusts.

通过分析集体土地系属限制流通物，可以在特定主体之间进行移转、并将受托人界定为国家、委托人界定为农村集体，从而得出农村集体土地所有权信托的可行性。