Assertion: taxpayer's tax | /r/HasProperty | termed an inheritance tax
Facets:
value: to the extent
type: OTHER
Source sentences:
text: These taxes may be termed an "inheritance tax" to the extent the tax is payable by a person who inherits money or property of a person who has died, as opposed to an estate tax, which is a levy on the estate (money and property) of a person who has died.