estate tax

Pronunciation:			e'steyt taks
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WordNet Dictionary
	Definition:		[n]  a tax on the estate of the deceased person
	Synonyms:		death duty, death tax, inheritance tax
	See Also:		transfer tax
Legal Dictionary
	Definition:		Generally, a tax on the privilege of transferring property to others after a person's death. In addition to federal estate taxes, many states have their own estate taxes.