estate tax

estate tax

A tax imposed on the transfer of property by will or by intestate succession.

¡ª Also termed death tax; death duty. Cf. inheritance tax. [Cases: Internal Revenue 4145; Taxation 856.1. C.J.S. Internal Revenue ¡ì¡ì 500¨C502; Taxation ¡ì¡ì 1783¨C1785, 1792.]


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