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WordReference Random House Unabridged Dictionary of American English © 2024inher′itance tax′, - British Terms, Lawa tax levied on the right of an heir to receive a decedent's property, the rate being a percentage of the value of the property. Also called death tax;
death duty. Cf. estate tax.
Collins Concise English Dictionary © HarperCollins Publishers:: inheritance tax n - (in Britain) a tax introduced in 1986 to replace capital transfer tax, consisting of a percentage levied on that part of an inheritance exceeding a specified allowance, and scaled charges on gifts made within seven years of death
- (in the US) a state tax imposed on an inheritance according to its size and the relationship of the beneficiary to the deceased
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