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

双语律师Matthew，国际知名法学院法律专业，擅长翻译各类与商业秘密起诉与调查相关的法律文件。