Estate Tax

Estate Tax in United States

Practical Information

Note: Some of this information was last updated in 1982

A federal or state excise tax, usually levied on a graduated basis, on the right to transfer property from the dead to the living. It includes transfers taking effect at death and certain other transfers that are defined by the law as having been made in “contemplation of death.” Estate taxes should not be confused with inheritance taxes (in U.S. law), which are excise taxes (in U.S. law) levied the states, on the right of the living to receive property from the dead. Inheritance taxes are payable by the heirs and not by the estate of the deceased, or must be paid by the estate if so directed in the decedent’s Last Will and Testament. See also marital deduction (in U.S. law).

(Revised by Ann De Vries)

What is Estate Tax?

For a meaning of it, read Estate Tax in the Legal Dictionary here. Browse and search more U.S. and international free legal definitions and legal terms related to Estate Tax.

Other Popular Tax Concepts

Estate Tax Background

Finding the law: Estate Tax in the U.S. Code

A collection of general and permanent laws relating to estate tax, passed by the United States Congress, are organized by subject matter arrangements in the United States Code (U.S.C.; this label examines estate tax topics), to make them easy to use (usually, organized by legal areas into Titles, Chapters and Sections). The platform provides introductory material to the U.S. Code, and cross references to case law. View the U.S. Code’s table of contents here.

Estate Tax

In Legislation

Estate Tax in the U.S. Code: Title 26, Subtitle B, Chapter 11

The current, permanent, in-force federal laws regulating estate tax are compiled in the United States Code under Title 26, Subtitle B, Chapter 11. It constitutes “prima facie” evidence of statutes relating to Estate and Gift Taxes (including estate tax) of the United States. The reader can further narrow his/her legal research of the general topic (in this case, Estate Tax of the US Code, including estate tax) by chapter and subchapter.


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