法律英语单词“estate tax”的读音、释义及例句-英汉汉英法律词典

词汇	estate tax
释义	`1`estate tax`2` "LAW.COM Dictionary": n. generally a federal tax on the transfer of a dead person's assets to his heirs and beneficiaries. Although a transfer tax, it is based on the amount in the decedent's estate (including distribution from a trust at the death) and can include insurance proceeds. Currently such federal taxation applies to the amount of an estate above $600,000, or as much as double that amount if the estate is distributed to a spouse. Some states have an estate tax, more commonly called an inheritance tax.
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