noun Date: 1928 a tax 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
ESTATE TAX
Meaning of ESTATE TAX in English
Merriam Webster. Explanatory English dictionary Merriam Webster. Толковый словарь английского языка Мерриам-Уэбстер. 2012