Значение слова "ESTATE TAX" найдено в 10 источниках

ESTATE TAX

найдено в "Financial and business terms"

estate tax: translation

A federal or state tax imposed on an individual's assets inherited by heirs. Bloomberg Financial Dictionary

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estate tax estate tax ➔ tax¹

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estate tax UK US noun [C] US (UK inheritance tax, UK death duty, UK estate duty)

► TAX, PROPERTY a tax paid on the value of the property, money, and other assets of someone who has died: »Many people don't understand how the estate tax laws actually work.

найдено в "Investment dictionary"

Estate Tax: translation

A tax levied on an heir's inherited portion of an estate if the value of the estate exceeds an exclusion limit set by law. The estate tax is mostly imposed on assets left to heirs, but it does not apply to the transfer of assets to a surviving spouse. The right of spouses to leave any amount to one another is known as the "unlimited marital deduction".

When the surviving spouse who inherited an estate dies, the beneficiaries may then owe estate taxes if the estate exceeds the exclusion limit. Because the estate tax can be quite high, careful estate planning is advisable.

In 1997, a change in U.S. laws increased the value of assets that a beneficiary may exclude from federal estate taxes - though many states have their own estate taxes. With this change of laws, small business owners became able to pass on farms and other qualifying businesses to their heirs.

найдено в "Англо-русском экономическом словаре"

гос. фин. налог на наследство, налог на наследуемое имущество (налог, взимаемый со стоимости имущества умершего за вычетом непогашенных обязательств)

Syn:

estate duty, inheritance tax, death tax

See:

gift tax, decedent, unified transfer tax, accessions tax, estate planning, unlimited marital deduction

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= estate duty.

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налог на наследство

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Бухгалтерия и аудит

налог на недвижимость

найдено в "Англо-русском юридическом словаре"

налог на передачу имущества по наследству