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FindLaw Legal Dictionary

The FindLaw Legal Dictionary -- free access to over 8260 definitions of legal terms. Search for a definition or browse our legal glossaries.

term:

Blockage

blockage n

: the condition of a large block of items of property (as shares of stock) that requires special valuation for purposes of estate and gift tax because the value of the items sold as a block differs from their value if sold individually



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

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