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.]

---

词条贡献者

译员黎川，在一家顶尖澳洲律师事务所的上海办公室担任全职法律翻译，擅长翻译涉及工业与制造业领域的法律文件。