FOLIO Ontology

Exploring the Federated Open Legal Information Ontology

Identification

IRI

https://folio.openlegalstandard.org/R9HYiwtnrCegkpzpKHbJSRW

Label

Estate, Inheritance, and Gift Tax Payment

Preferred Label

N/A

Identifier

N/A

Alternative Labels

Death and Gift Tax Payment, Inheritance and Gift Tax Payment, Transfer Tax Payment, Wealth Transfer Tax Payment

Definition

Taxes on estates and inheritances (4310) and taxes on gifts. Estate taxes are charged on the amount of the total estate whereas inheritance taxes are charged on the shares of the individual recipients; in addition the latter may take into account the relationship of the individual recipients to the deceased.

Class Relationships

Sub Class Of

Is Defined By

N/A

See Also

None

Class Hierarchy Visualization

Legend
Current Class
Parent Classes
Child Classes
See Also

Additional Information

Metadata

Comment

None

Description

None

Notes

  • None

Editorial Information

History Note

None

Editorial Note

None

Deprecated

False