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  2. Estate (law) - Wikipedia

    en.wikipedia.org/wiki/Estate_(law)

    The issue is of special legal significance on a question of bankruptcy and death of the person. (See inheritance.) Depending on the particular context, the term is also used in reference to an estate in land or of a particular kind of property (such as real estate or personal estate). The term is also used to refer to the sum of a person's ...

  3. Estate tax in the United States - Wikipedia

    en.wikipedia.org/wiki/Estate_tax_in_the_United...

    the value of certain items of property in which the decedent had, at any time, made a transfer during the three years immediately preceding the date of death (i.e., even if the property was no longer owned by the decedent on the date of death), other than certain gifts, and other than property sold for full value; [16]

  4. Inheritance tax - Wikipedia

    en.wikipedia.org/wiki/Inheritance_tax

    The succession duty payable under the Succession Duty Act 1853 (16 & 17 Vict. c. 51) was in all cases to be calculated according to the principal value of the property, i.e., its selling value, and though still payable by installments interest at 3% is chargeable. The additional succession duties are still payable in cases where the estate duty ...

  5. File:Principles of the law of succession to deceased persons ...

    en.wikipedia.org/wiki/File:Principles_of_the_law...

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  6. Death certificate - Wikipedia

    en.wikipedia.org/wiki/Death_certificate

    Eddie August Schneider's (1911–1940) death certificate, issued in New York.. A death certificate is either a legal document issued by a medical practitioner which states when a person died, or a document issued by a government civil registration office, that declares the date, location and cause of a person's death, as entered in an official register of deaths.

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  8. Partnership accounting - Wikipedia

    en.wikipedia.org/wiki/Partnership_accounting

    On the date of death, the accounts are closed and the net income for the year to date is allocated to the partners' capital accounts. Most agreements call for an audit and revaluation of the assets at this time. The balance of the deceased partner's capital account is then transferred to a liability account with the deceased's estate.

  9. Inheritance law in Canada - Wikipedia

    en.wikipedia.org/wiki/Inheritance_law_in_Canada

    $300,000 if both the deceased and the spouse are parents of the descendants. $150,000 if the spouse is not parent to all the descendants. [5] 1/2 to spouse, 1/2 to child [6] 1/2 to spouse, 1/2 to children [6] "Spouse": Were married or in a marriage-like relationship for 2 years up until the death. [7]