Estate tax definition

Estate tax means a federal, state, or foreign tax imposed because of the death of an individual and interest and penalties associated with the tax. The term does not include an inheritance tax, income tax, or generation-skipping transfer tax other than a generation-skipping transfer tax incurred on a direct skip taking effect on death.

Estate tax means any estate, inheritance, or death tax levied or assessed on the property of a decedent's estate because of the death of a person and imposed by federal, state, local, or foreign law, including the federal estate tax and the inheritance tax imposed by former Chapter 211, Tax Code, and including interest and penalties imposed in addition to those taxes. The term does not include a tax imposed under Section 2701(d)(1)(A), Internal Revenue Code of 1986 (26 U.S.C. Section 2701(d)).

Estate tax means the tax imposed under this chapter.

Examples of Estate tax in a sentence

• Estate tax value is the value shown on Schedules A through I of this Form 706.Examples.

• Estate tax return.(b) Partnerships and limited liability companies treated as partnerships.

• Income Tax Returns301.6012–1 Persons required to make returns of income.301.6013–1 Joint returns of income tax by husband and wife.301.6014–1 Income tax return—tax not com- puted by taxpayer.301.6015–1 Declaration of estimated income tax by individuals.301.6016–1 Declarations of estimated income tax by corporations.301.6017–1 Self-employment tax returns.Estate and Gift Tax Returns301.6018–1 Estate tax returns.

• Estate tax 2001respect to which the tentative tax to be computed is:The tentative tax is:12.

• Real Estate tax statements if the approximate current value can be deducted from assessment.

More Definitions of Estate tax

Estate tax means a federal, state or foreign tax imposed because of the death of an individual and interest and penalties associated with the tax. The term does not include an inheritance tax, income tax or generation-skipping transfer tax other than a generation-skipping transfer tax incurred on a direct skip taking effect at death.[PL 2017, c. 402, Pt. A, §2 (NEW); PL 2019, c. 417, Pt. B, §14 (AFF).]

Estate tax means a federal, state, or foreign tax 795 imposed because of the death of an individual and interest and

Estate tax means a federal, state, or foreign tax 685 imposed because of the death of an individual and interest and 686 penalties associated with the tax. The term does not include an 687 inheritance tax, income tax, or generation-skipping transfer tax

Estate tax means any estate, inheritance, or

Estate tax means the federal estate tax and the state estate tax determined by the

Estate tax means the federal estate tax and the state estate tax determined by the commissioner of revenue pursuant to chapter 291 and interest and penalties imposed in addition to the tax;

Estate tax or "Estate Taxes" means all federal, state, and foreign estate, inheritance or other wealth transfer or wealth receipt taxes imposed by virtue of the transmission of property, real or personal, tangible or intangible, included in the measure of a decedent's taxable estate or a beneficiary's taxable inheritance together with all interest, penalties, additions to tax and additional amounts with respect thereto.