Taxable estate

(redirected from Social estates in the Russian Empire)
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Taxable estate

That portion of a deceased person's estate that is subject to transfer tax.

Taxable Estate

The value of an individual's estate that is subject to taxation. The taxable estate includes the actual value of the estate and most gifts and transfers made for a certain period of time before death. It is important to note that any assets left to a surviving spouse and all assets under a certain dollar amount (under $1 million, depending on the year) are usually excluded from the taxable estate. See also: Estate tax.
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