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FINDLAW LEGAL DICTIONARY

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Estate Tax

estate tax n

: an excise in the form of a percentage of the taxable estate that is imposed on a property owner's right to transfer the property to others after his or her death called also succession tax see also unified transfer tax compare gift tax , inheritance tax



Source: Merriam-Webster's Dictionary of Law ©1996. Merriam-Webster, Incorporated. Published under license with Merriam-Webster, Incorporated.