collateral-inheritance tax

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 ¡ì¡ì 1783¨C1785, 1792.]
What is the legal equivalent of the term collateral-inheritance tax in Chinese?
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