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death duty
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death duty

Tax charged on a person's property after their death, also known as inheritance tax.



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estate tax purposes, it also provides a foreign death tax credit for the Canadian income tax assessed on the deemed sale at death of assets located in Canada; see Treaty Article XXIX B.
Estate tax relief and planning under the U.S.-Canada Income Tax Treaty by Mathisen, Kristi M. / The Tax Adviser
THE death tax, estate tax or a fee on inherited wealth -- whatever you call it -- would be abolished if the House of Representatives' values prevail.
EDITORIAL FISCALLY RECKLESS by Daily News (Los Angeles, CA)
A phase-out of the death tax was passed in 2001; it is supposed to disappear completely in 2010.
Death tax isn't dead by Hoar, William P. / The New American
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