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estate tax |
Also found in: Dictionary/thesaurus, Financial, Encyclopedia, Wikipedia, Hutchinson | 0.03 sec. |
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estate tax 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 wife. Some states have an estate tax, more commonly called an inheritance tax. How to thank TFD for its existence? Tell a friend about us, add a link to this page, add the site to iGoogle, or visit webmaster's page for free fun content. |
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It is the first tax treaty to address estate tax inequities that arise between the U. The agency looked at estate tax returns filed in 1999 and 2000 to prepare a report titled "Effects of the Federal Estate Tax on Farms and Small Businesses. Most family-run and smaller companies are understandably concerned about the estate tax and are hard at work to convince Congress of the need for a permanent repeal. |
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