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

译者Jessie，毕业于亚洲顶尖的高级翻译学院，擅长翻译各种与能源、自然资源与利用相关的法律文件。