# Estate, Inheritance, and Gift Tax Payment

**IRI:** https://folio.openlegalstandard.org/R9HYiwtnrCegkpzpKHbJSRW

## Labels

**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.

## Sub Class Of

- https://folio.openlegalstandard.org/RBVCwr551O94R7T2y8aKsPS

## Parent Class Of

- https://folio.openlegalstandard.org/RCNVZZsH2ADCweFko4b2UoE
- https://folio.openlegalstandard.org/RyEzP1KUrLaS4mGjIh4Tgh

**Deprecated:** False