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单词 inheritance tax
释义 inheritance tax

A tax on amounts inherited by particular heirs. The tax rate can vary according to the relation with the deceased, for example spouses may be exempt; or progressively with the amount received. It is possible, as in the UK, to combine an inheritance tax with a tax on gifts inter vivos, that is while the donor is still alive, via a capital transfer tax (CTT).

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更新时间:2024/9/21 13:36:41