Inheritance tax
An inheritance tax or estate tax is a levy paid by a person who inherits money or property or a tax on the estate (money and property) of a person who has died. In international tax law, there is a di...
Inheritance tax - Wikipedia
Lyeth v. Hoey
Lyeth v. Hoey, 305 U.S. 188 (1938), is a United States Supreme Court case in which the Court held that property received by an heir under a settlement agreement resolving a dispute over the decedent's...
Generation-skipping transfer tax
The U.S. generation-skipping transfer tax imposes a tax on both outright gifts and transfers in trust to or for the benefit of unrelated persons who are more than 37.5 years younger than the donor or ...
Estate tax in the United States
The estate tax in the United States is a tax on the transfer of the estate of a deceased person. The tax applies to property that is transferred via a will or according to state laws of intestacy. O...
Estate tax in the United States - Wikipedia
Inheritance Tax (United Kingdom)
In the United Kingdom, Inheritance Tax is a transfer tax. It was introduced with effect from 18 March 1986 replacing Capital Transfer Tax.
From 1796, small inheritance taxes, then called legacy, s...
Inheritance Tax (United Kingdom) - Wikipedia