FOLIO Ontology

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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

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See Also

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Parent Class Of 2

Class Hierarchy Visualization

Interactive graph showing class relationships - click on any node to navigate to that class

Additional Information

Metadata

Comment

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Description

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Notes

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Editorial Information

History Note

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Editorial Note

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Deprecated

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Source and Origin

No source or origin information available