from The American Heritage® Dictionary of the English Language, 4th Edition

  • n. A tax imposed on the right to transfer property by inheritance and assessed on the net value of a decedent's estate before distribution to the heirs. Also called death tax.

from Wiktionary, Creative Commons Attribution/Share-Alike License

  • n. A tax based on the value of the property of a deceased person, and charged on the personal representatives of the deceased.

from WordNet 3.0 Copyright 2006 by Princeton University. All rights reserved.

  • n. a tax on the estate of the deceased person


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