Preferred Term:
estate tax
Definition:
Tax imposed on the transfer of property from a deceased person to his/her heirs, legatees or devisees.
Concept Schemes:
NALT Full
Broader Concept:
Entry Terms:
- estate taxation
- estate taxes
URI:
https://lod.nal.usda.gov/nalt/38188
Download this Concept:
RDF/XMLCreated 2006-01-19, last modified 2012-11-30
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