decedent estate
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decedent estate — Law. the estate left by a decedent. * * * decedent estate, U.S. Law. the estate left by a person at death … Useful english dictionary
estate — es·tate /i stāt/ n [Anglo French estat, literally, state, condition, from Old French, from Latin status, from stare to stand] 1: the interest of a particular degree, nature, quality, or extent that one has in land or other property compare fee;… … Law dictionary
decedent — de·ce·dent /di sēd ənt/ n [Latin decedent decedens, present participle of decedere to depart, die]: a deceased person the estate of the decedent Merriam Webster’s Dictionary of Law. Merriam Webster. 1996 … Law dictionary
estate tax — n: an excise in the form of a percentage of the taxable estate that is imposed on a property owner s right to transfer the property to others after his or her death – called also succession tax; see also unified transfer tax compare gift tax,… … Law dictionary
Estate planning — is the process of accumulating and disposing of an estate to maximize the goals of the estate owner. The various goals of estate planning include making sure the greatest amount of the estate passes to the estate owner s intended beneficiaries,… … Wikipedia
estate tax — estate′ tax n. law a tax imposed on the net worth of a decedent s property prior to distribution to the heirs Also called death tax 1) • Etymology: 1905–10 … From formal English to slang
Estate tax in the United States — This article is about Estate tax in the United States. For other countries, see Inheritance tax. Part of a series on Taxation Taxation in the United States … Wikipedia
estate — The degree, quantity, nature, and extent of interest which a person has in real and personal property. An estate in lands, tenements, and hereditaments signifies such interest as the tenant has therein. 2 Bl.Comm. 103. The condition or… … Black's law dictionary
estate — The degree, quantity, nature, and extent of interest which a person has in real and personal property. An estate in lands, tenements, and hereditaments signifies such interest as the tenant has therein. 2 Bl.Comm. 103. The condition or… … Black's law dictionary
estate tax — A tax upon the transmission of property by a deceased person, that is, upon the privilege of transmitting property. 28 Am J Rev ed Inher T § 5. A tax imposed upon the net or taxable estate of a decedent without reference to the relationship of… … Ballentine's law dictionary
