Assertion: estate's asset | /r/HasProperty | left at death
Facets:
value: behind
type: OTHER
Source sentences:
text: Federal or state taxes on the value of assets left at death.
text: The net assets subject to taxation equal the person’s total assets minus liabilities and minus the prescribed tax-deductible portion of assets left behind by the deceased that cross some minimum threshold, below which no estate tax is levied.