Search Results for: estate of inheritance

estate duty

glossary /

Hist. English law. A tax imposed on the principal value of all property that passed on death. • Estate duties were first imposed in 1889. A capital transfer tax replaced it in 1975. Since 1986, an inheritance tax has applied instead, with exceptions for certain transactions entered into before then. See death duty.

estate duty Read More »

inheritance

glossary /

inheritance. 1. Property received from an ancestor under the laws of intestacy. [Cases: Descent and Distribution 1, 8. C.J.S. Descent and Distribution §§ 1–5, 9–12; Right of Privacy and Publicity§ 42.] 2. Property that a person receives by bequest or devise. dual inheritance. An adopted child’s intestate inheritance through both his adopted family and his

inheritance Read More »

estate

glossary / , , , ,

estate n. (2)状况；社会地位；社会等级；社会阶层 一个人或一个阶层的人在社会中所处的境况或地位，系该词的最广含义。例如，在中世纪英国的议会中，成员根据其社会地位分为教士、贵族、平民三个等级，称为「三级」〔three estates〕或「王国各阶层」〔estates of the realm〕；而法国的「三级会议」也就是全国各阶层代表的大会。 (3)地产权；地产；土地；供役地 指一个人在与土地的关系中所处的地位，或他相对于土地的关系，包括其对土地享有的不同种类、不同程度的权利；在口语中则引申为土地本身。在英格兰封建法中，除国王之外任何人都不能成为土地的绝对所有人，他所享有的只能是一项地产权或对土地的有限权益，由此产生了地产保有制度。在1925年《财产法》〔Law of Property Act〕生效之前，普通法上的地产权根据保有程度〔quantity of estate〕分为完全保有地产权〔estate of freehold〕与非完全保有地产权〔estate less than freehold〕两大类。其中完全保有地产权分为可继承地产权〔estate of inheritance〕与不可继承地产权〔estate not of inheritance〕。前者包括非限定继承地产权〔estate in fee simple〕、限定继承地产权〔estate in fee tail或estate tail〕和嫁资地产权〔estate in frankmarriage〕。后者又分为：１约定地产权〔convention estate〕，即通过当事人的协议设定的地产权，包括终身保有地产权〔estate for life〕和在他人生存期间保有的地产权〔estate pur autre vie〕；２法定地产权〔legal estate或estate created by construction or operation of law〕，即根据法律享有的或在法律上被承认并可强制执行的地产权，包括有后嗣可能性消失后的限定继承地产权〔estate of a tenant in tail after possibility

estate Read More »

Scroll to Top