succession duty
A tax payable by the successor to real property, esp. when the successor has not purchased the property for value but has succeeded to the property in some other way.
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duty of detraction
A tax on property acquired by succession or will and then removed from one state to another.
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confusio
confusio (k[schwa]n-fyoo-zhee-oh), n. [fr. Latin confundere “to pour together”] 1. Roman law. An inseparable mixture of liquid property belonging to different owners. Cf. COMMIXTIO. 2. Roman law. The extinction of a right or duty that occurs when the roles of creditor and debtor become united in one person. 3. Scots law. A doctrine whereby a
estate tax
A tax imposed on the transfer of property by will or by intestate succession. — Also termed death tax; death duty. Cf. inheritance tax. [Cases: Internal Revenue 4145; Taxation 856.1. C.J.S. Internal Revenue §§ 500–502; Taxation §§ 1783–1785, 1792.]