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estate tax  

Definition

  • The estate tax is a tax on one's right to transfer property at death and is paid on the contents of the deceased person's taxable estate. The U.S. federal government taxes wealth transfers through its unified gift and estate tax system, which is composed of two parts: an estate tax and a gift tax. [Source: Encyclopedia of Death and the Human Experience; Estate Tax]

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https://concepts.sagepub.com/social-science/concept/estate_tax

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