@prefix nalt: <https://lod.nal.usda.gov/nalt/> .
@prefix skos: <http://www.w3.org/2004/02/skos/core#> .
@prefix rdf: <http://www.w3.org/1999/02/22-rdf-syntax-ns#> .
@prefix dc: <http://purl.org/dc/terms/> .
@prefix xsd: <http://www.w3.org/2001/XMLSchema#> .
@prefix ns0: <https://lod.nal.usda.gov/naltv#> .
@prefix rdfs: <http://www.w3.org/2000/01/rdf-schema#> .
@prefix owl: <http://www.w3.org/2002/07/owl#> .

nalt:38187
  skos:prefLabel "planificación de propiedad"@es, "estate planning"@en ;
  a <https://lod.nal.usda.gov/naltv#Topic>, skos:Concept ;
  skos:related nalt:38188 .

nalt:38188_def
  rdf:value "Impuesto sobre la transferencia de propiedad de una persona fallecida a su(s) heredero(s), o legatarios."@es, "Tax imposed on the transfer of property from a deceased person to his/her heirs, legatees or devisees."@en ;
  dc:source "NAL Thesaurus Staff" ;
  a <https://lod.nal.usda.gov/naltv#Definition> .

nalt:38191
  skos:prefLabel "impuestos"@es, "taxes"@en ;
  a <https://lod.nal.usda.gov/naltv#Topic>, skos:Concept ;
  skos:narrower nalt:38188 .

nalt:38188
  skos:altLabel "estate taxation"@en, "estate taxes"@en ;
  a <https://lod.nal.usda.gov/naltv#Topic>, skos:Concept ;
  dc:created "2006-01-19"^^xsd:date ;
  skos:closeMatch <http://id.loc.gov/authorities/subjects/sh85066396> ;
  skos:inScheme <https://lod.nal.usda.gov/nalt> ;
  skos:broader nalt:38191 ;
  skos:definition nalt:38188_def ;
  dc:modified "2012-11-30"^^xsd:date ;
  ns0:marc001 "14192" ;
  skos:prefLabel "estate tax"@en, "impuesto sobre el patrimonio"@es ;
  skos:hiddenLabel "estate-tax"@en ;
  skos:related nalt:38187 .

ns0:Topic
  rdfs:label "Topic"@en ;
  a owl:Class .

<https://lod.nal.usda.gov/nalt>
  rdfs:label "NALT Full"@en ;
  a skos:ConceptScheme .