(1)遗产税

(2)交易税；转让税；过户税
对销售或转让财产，尤其是无形财产，如股票、债券等，以及不动产转让契约所课征的税。
(→estate tax; inheritance tax; unified transfer tax; stock transfer tax)

• equity loan
• Equity looks upon that as done which ought to have been done.
• Equity never aids contention where it can give a remedy.
• Equity never contravenes the law.
• equity of (a) statute
• equity of partners
• equity of redemption
• equity pleading
• Equity prevents mischief.
• equity ratio
• equity receiver
• Equity regards substance and intent, rather than form.
• Equity relieves against accidents.
• equity rules of practice
• equity security
• Equity seeks to do justice.
• equity shares
• equity side
• equity stock
• Equity suffers not a right without remedy.
• Equity supplies defects.
• equity term
• equity to a settlement
• equity to marshal assets
• Equity which is prior in time is better in right.