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legacy tax

  • 1 legacy

    ['legəsɪ]
    1) dir. lascito m., legato m.
    2) fig.

    the legacy of — il retaggio di [era, artist]; lo strascico di [ war]

    * * *
    ['leɡəsi]
    plural - legacies; noun
    (something left in a will by someone who has died: He was left a legacy by his great-aunt.) lascito
    * * *
    legacy /ˈlɛgəsɪ/
    A n.
    1 (leg.) legato di beni mobili; lascito
    2 (fig.) strascico; retaggio: a legacy of hatred, uno strascico d'odio
    B a. attr.
    (comput.) legacy; utilizzato in precedenza; vecchio: legacy system, sistema legacy
    ● (fin.) legacy assets, «legacy assets» (titoli fortemente deprezzati presenti nei bilanci di una società; titoli tossici) □ (fisc.) legacy duty ( USA: legacy tax), imposta di successione.
    * * *
    ['legəsɪ]
    1) dir. lascito m., legato m.
    2) fig.

    the legacy of — il retaggio di [era, artist]; lo strascico di [ war]

    English-Italian dictionary > legacy

См. также в других словарях:

  • legacy tax — noun : a tax levied on the privilege of passing title by will to property, especially personal property compare death tax, estate tax, inheritance tax …   Useful english dictionary

  • legacy tax — A succession tax or duty on the passing of personal property by will. Knowlton v Moore, 178 US 41, 44 L Ed 969, 20 S Ct 747. An inheritance tax, rather than estate tax. Re Inman, 101 Or 182, 199 P 615, 16 ALR 675 …   Ballentine's law dictionary

  • legacy — A disposition of personalty by will. A bequest. In a technical sense and strictly construed, legacy is a gift or bequest by will of personal property, whereas a devise is a testamentary disposition of real estate, but such distinction will not be …   Black's law dictionary

  • legacy — A disposition of personalty by will. A bequest. In a technical sense and strictly construed, legacy is a gift or bequest by will of personal property, whereas a devise is a testamentary disposition of real estate, but such distinction will not be …   Black's law dictionary

  • legacy duty — noun chiefly Britain : legacy tax * * * legacy duty noun A duty levied on legacies, varying according to degree of relationship, abolished in 1950 • • • Main Entry: ↑legacy …   Useful english dictionary

  • legacy duty — See legacy tax …   Ballentine's law dictionary

  • Legacy — Leg a*cy (l[e^]g [.a]*s[y^]), n.; pl. {Legacies} ( s[i^]z). [L. (assumed) legatia, for legatum, from legare to appoint by last will, to bequeath as a legacy, to depute: cf. OF. legat legacy. See {Legate}.] 1. A gift of property by will, esp. of… …   The Collaborative International Dictionary of English

  • Legacy duty — Legacy Leg a*cy (l[e^]g [.a]*s[y^]), n.; pl. {Legacies} ( s[i^]z). [L. (assumed) legatia, for legatum, from legare to appoint by last will, to bequeath as a legacy, to depute: cf. OF. legat legacy. See {Legate}.] 1. A gift of property by will,… …   The Collaborative International Dictionary of English

  • Legacy hunter — Legacy Leg a*cy (l[e^]g [.a]*s[y^]), n.; pl. {Legacies} ( s[i^]z). [L. (assumed) legatia, for legatum, from legare to appoint by last will, to bequeath as a legacy, to depute: cf. OF. legat legacy. See {Legate}.] 1. A gift of property by will,… …   The Collaborative International Dictionary of English

  • legacy duty — tax on inherited money or property …   English contemporary dictionary

  • Tax Equity and Fiscal Responsibility Act of 1982 — The Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA), a United States federal law, rescinded some of the effects of the Economic Recovery Tax Act (ERTA, colloquially known as the Kemp Roth Tax Cut) passed the year before.The scheduled… …   Wikipedia

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