Перевод: с английского на русский

с русского на английский

gross estate of decedent

См. также в других словарях:

  • gross estate of decedent — The value of all property left by a decedent, determined as of the date of death. For federal tax: the value of all property to the extent of the decedent s interest therein at the time of his death; virtually all property transferred either by… …   Ballentine's law dictionary

  • gross estate — see estate 3a Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. gross estate …   Law dictionary

  • gross estate — Income subject to federal income The property owned by a decedent that will be subject to the Federal estate It can be distinguished from the probate estate which is property actually subject to administration by the administrator or executor of… …   Black's law dictionary

  • gross estate — Income subject to federal income The property owned by a decedent that will be subject to the Federal estate It can be distinguished from the probate estate which is property actually subject to administration by the administrator or executor of… …   Black's law dictionary

  • adjusted gross estate — The gross estate less I.R.C. No.No. 2053 and 2054 expenses equals the adjusted gross estate. Generally, I.R.C. No.No. 2053 and 2054 expenses include administration expenses, debts of the decedent, and losses incurred during the settlement of the… …   Black's law dictionary

  • adjusted gross estate — The gross estate less I.R.C. No.No. 2053 and 2054 expenses equals the adjusted gross estate. Generally, I.R.C. No.No. 2053 and 2054 expenses include administration expenses, debts of the decedent, and losses incurred during the settlement of the… …   Black's 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

  • 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 — The degree, quantity, nature, and extent of interest which a person has in real and personal property. An estate in lands, tenements, and hereditaments signifies such interest as the tenant has therein. 2 Bl.Comm. 103. The condition or… …   Black's law dictionary

  • estate — The degree, quantity, nature, and extent of interest which a person has in real and personal property. An estate in lands, tenements, and hereditaments signifies such interest as the tenant has therein. 2 Bl.Comm. 103. The condition or… …   Black'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

Поделиться ссылкой на выделенное

Прямая ссылка:
Нажмите правой клавишей мыши и выберите «Копировать ссылку»