quick-succession relief

См. также в других словарях:

• quick-succession relief — Relief available when the same property is assessed for inheritance tax purposes in the estates of two separate individuals, the second of whom dies within 5 years of the first. For example, B inherits property from A, which was subject to… …   Accounting dictionary

• quick-succession relief — Relief available when the same property is assessed for inheritance tax purposes in the estates of two separate individuals, the second of whom dies within 5 years of the first. For example, B inherits property from A, which was subject to… …   Big dictionary of business and management

• United Kingdom — a kingdom in NW Europe, consisting of Great Britain and Northern Ireland: formerly comprising Great Britain and Ireland 1801 1922. 58,610,182; 94,242 sq. mi. (244,100 sq. km). Cap.: London. Abbr.: U.K. Official name, United Kingdom of Great… …   Universalium

• India — /in dee euh/, n. 1. Hindi, Bharat. a republic in S Asia: a union comprising 25 states and 7 union territories; formerly a British colony; gained independence Aug. 15, 1947; became a republic within the Commonwealth of Nations Jan. 26, 1950.… …   Universalium

• United States — a republic in the N Western Hemisphere comprising 48 conterminous states, the District of Columbia, and Alaska in North America, and Hawaii in the N Pacific. 267,954,767; conterminous United States, 3,022,387 sq. mi. (7,827,982 sq. km); with… …   Universalium

• arts, East Asian — Introduction       music and visual and performing arts of China, Korea, and Japan. The literatures of these countries are covered in the articles Chinese literature, Korean literature, and Japanese literature.       Some studies of East Asia… …   Universalium

• literature — /lit euhr euh cheuhr, choor , li treuh /, n. 1. writings in which expression and form, in connection with ideas of permanent and universal interest, are characteristic or essential features, as poetry, novels, history, biography, and essays. 2.… …   Universalium

• performing arts — arts or skills that require public performance, as acting, singing, or dancing. [1945 50] * * * ▪ 2009 Introduction Music Classical.       The last vestiges of the Cold War seemed to thaw for a moment on Feb. 26, 2008, when the unfamiliar strains …   Universalium

• international relations — a branch of political science dealing with the relations between nations. [1970 75] * * * Study of the relations of states with each other and with international organizations and certain subnational entities (e.g., bureaucracies and political… …   Universalium

• UNITED STATES OF AMERICA — UNITED STATES OF AMERICA, country in N. America. This article is arranged according to the following outline: introduction Colonial Era, 1654–1776 Early National Period, 1776–1820 German Jewish Period, 1820–1880 East European Jewish Period,… …   Encyclopedia of Judaism

• Argentina — /ahr jeuhn tee neuh/; Sp. /ahrdd hen tee nah/, n. a republic in S South America. 35,797,536; 1,084,120 sq. mi. (2,807,870 sq. km). Cap.: Buenos Aires. Also called the Argentine. Official name, Argentine Republic. * * * Argentina Introduction… …   Universalium