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Definition of estate tax noun from the Oxford Advanced Learner's Dictionary

estate tax

noun
 
/ɪˈsteɪt tæks/
 
/ɪˈsteɪt tæks/
[uncountable]
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  1. (especially in the US) tax that must be paid on the money or property of somebody who dies compare inheritance tax
See estate tax in the Oxford Advanced American Dictionary
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