clear valueglossary / 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.] 词条贡献者 译员Shifang,毕业于国内一流的高级翻译学院,专注翻译各种与员工福利与高管薪酬有关的法律文件。