collateral inheritance tax

A tax levied on the transfer of property by will or intestate succession to a person other than the spouse, a parent, or a descendant of the decedent. Cf. legacy tax. [Cases: Taxation 856.1. C.J.S. Taxation §§ 1783–1785, 1792.]

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词条贡献者

法律翻译李黎，毕业于欧洲顶尖的高级翻译学院，专注翻译各类与福利、薪酬及雇佣有关的法律文件。