clear value

Tax. For purposes of an inheritance tax, whatever remains of an estate after all claims against it have been paid. [Cases: Taxation 895(1). C.J.S. Taxation §§ 1900–1901, 1904–1905, 1909, 1943–1944.]

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词条贡献者

资深译员Jenny，国内名牌大学法律英语专业，专注翻译各种与重组、破产及重整有关的法律文件。