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.]

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词条贡献者

译员何巍，毕业于欧洲一流的高级翻译学院，专注翻译各种与生命科学有关的法律文件。