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  1. inheritance tax

    英式

    • n.
      (in the UK) tax levied on property and money acquired by gift or inheritance (introduced in 1986 to replace capital transfer tax).
    • noun: inheritance tax, plural noun: inheritance taxes

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    • IPA[ɪnˈhɛrədəns ˌtæks]

    美式

    • n.
      a tax imposed on someone who inherits property or money.

    Oxford American Dictionary