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Estate tax in the United States
The estate tax in the United States is a tax on the transfer of the estate of a deceased person. The tax applies to property that is transferred via a will or according to state laws of intestacy. Other transfers that are subject to the tax can include those made through an intestate estate or trust, or the payment of certain life insurance benefits or financial account sums to beneficiaries. The estate tax is one part of the ''Unified Gift and Estate Tax'' system in the United States. The other part of the system, the gift tax, applies to transfers of property during a person's life.
In addition to the federal estate tax, many states have enacted similar taxes. These taxes may be termed an "inheritance tax." The tax is often the subject of political debate, and opponents of the estate tax call it the "death tax".〔(Meet Mr. Death ). Joshua Green, May 20, 2001〕
If an asset is left to a spouse or a Federally recognized charity, the tax usually does not apply. In addition, up to a certain amount varying year by year, amounting to $5,250,000 for estates of persons dying in 2013,〔((PDF) Rev. Proc. 2013-15 (see page 11, item 13) )〕 $5,340,000 for estates of persons dying in 2014,〔Revenue Procedure 2013-35, Section 3.32, Internal Revenue Service, U.S. Dep't of the Treasury.〕 and $5,430,000 for estates of persons dying in 2015,〔Revenue Procedure 2014-61, Section 3.33, Internal Revenue Service, U.S. Dep't of the Treasury.〕 can be given by an individual, before and/or upon their death, without incurring federal gift or estate taxes.〔"Estate Tax" irs.gov, Retrieved 2011-09-29〕 Because of these exemptions, only the largest 0.2% of estates in the US will have to pay any estate tax.
==Federal estate tax==
The federal ''estate tax'' is imposed "on the transfer of the taxable estate of every decedent who is a citizen or resident of the United States."〔See .〕 The starting point in the calculation is the "gross estate."〔Defined at and .〕 Certain deductions from the "gross estate" are allowed to arrive at the "taxable estate."
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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