Federal Estate Tax

См. также в других словарях:

• estate tax — n: an excise in the form of a percentage of the taxable estate that is imposed on a property owner s right to transfer the property to others after his or her death – called also succession tax; see also unified transfer tax compare gift tax,… …   Law dictionary

• estate tax threshold — The dollar amount of an estate at which estate tax might be due. For example, if you die in a year where the federal estate tax exception is $3.5 million, then your estate may owe estate taxes if your estate is larger $3.5 million at that time.… …   Law dictionary

• Estate tax in the United States — This article is about Estate tax in the United States. For other countries, see Inheritance tax. Part of a series on Taxation Taxation in the United States …   Wikipedia

• estate tax — A tax upon the transmission of property by a deceased person, that is, upon the privilege of transmitting property. 28 Am J Rev ed Inher T § 5. A tax imposed upon the net or taxable estate of a decedent without reference to the relationship of… …   Ballentine's law dictionary

• estate tax — a tax imposed on a decedent s property, assessed on the gross estate prior to distribution to the heirs. Also called death tax. [1905 10] * * * Levy on the value of property changing hands at the death of the owner, fixed mainly by reference to… …   Universalium

• estate tax — A federal or state tax imposed on an individual s assets inherited by heirs. Bloomberg Financial Dictionary * * * estate tax estate tax ➔ tax1 * * * estate tax UK US noun [C] US (UK inheritance tax, UK death duty, UK estate duty) ► T …   Financial and business terms

• Estate Tax — A tax levied on an heir s inherited portion of an estate if the value of the estate exceeds an exclusion limit set by law. The estate tax is mostly imposed on assets left to heirs, but it does not apply to the transfer of assets to a surviving… …   Investment dictionary

• Ohio estate tax — Part of a series on Taxation Taxation in the United States …   Wikipedia

• estate tax — /ɪ steɪt tæks/ noun US a federal tax on property left by a dead person …   Dictionary of banking and finance

• tax — 1 vt [Medieval Latin taxare to assess for taxation, tax, from Latin, to assess, value, fix] 1: to assess or determine judicially the amount of (costs of an action in court) 2: to levy a tax on tax the corporation tax capital gains tax·er n tax 2 …   Law dictionary

• estate — es·tate /i stāt/ n [Anglo French estat, literally, state, condition, from Old French, from Latin status, from stare to stand] 1: the interest of a particular degree, nature, quality, or extent that one has in land or other property compare fee;… …   Law dictionary