estate tax

glossary / 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.]

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estate tax

glossary / estate tax, 遗产税

estate tax 〈美〉遗产税对因死亡而转移的财产所征收的税。该税种系针对死者的全部遗产而不是对每一个继承人所继承的那一部分遗产所征之税。遗产税与继承税〔inheritance tax〕不同，后者是对继承人就其已经继承取得的部分遗产所征收的税。

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