词汇 | net estate |
释义 | `1`net estate`2` "LAW.COM Dictionary": n. the remaining estate of a person who has died, calculated by taking the value of all assets and subtracting all debts of the person who died, including funeral costs, expenses of administering the estate and any other allowable deductions. The federal estate tax (and/or state inheritance tax where it exists) is then based on the net estate value. See also: estate tax gift tax |
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