inheritance tax

from The American Heritage® Dictionary of the English Language, 5th Edition.

• noun A tax imposed on the privilege of taking property by inheritance or the right of receiving property by will, and assessed on the value of the property.

from Wiktionary, Creative Commons Attribution/Share-Alike License.

• noun A tax based on the value of the property of a deceased person, and charged on the beneficiaries of the estate.

from WordNet 3.0 Copyright 2006 by Princeton University. All rights reserved.

• noun a tax on the estate of the deceased person