adjusted gross estate

adjusted gross estate
юр., амер. скорректированное брутто-наследство*, скорректированная валовая стоимость имущества* (стоимость наследства за вычетом административных расходов, долгов, расходов на погребение и т. п.; используется для целей налогообложения; налог взимается только в случае, если скорректированное брутто-наследство превышает определенную сумму)

* * *
откорректированное брутто-наследство: стоимость наследства за вычетом административных расходов, долгов, но до уплаты налогов (США).

Англо-русский экономический словарь.

Смотреть что такое "adjusted gross estate" в других словарях:

  • adjusted gross estate — The gross estate less I.R.C. No.No. 2053 and 2054 expenses equals the adjusted gross estate. Generally, I.R.C. No.No. 2053 and 2054 expenses include administration expenses, debts of the decedent, and losses incurred during the settlement of the… …   Black's law dictionary

  • Adjusted Gross Estate — The net worth of the deceased s estate after deducting the cost of any outstanding debts and admistrative costs associated with the individual. The adjusted gross estate is also the value in which estate taxes are levied upon. For example, assets …   Investment dictionary

  • gross estate — Income subject to federal income The property owned by a decedent that will be subject to the Federal estate It can be distinguished from the probate estate which is property actually subject to administration by the administrator or executor of… …   Black's law dictionary

  • Adjusted gross income — Part of a series on Taxation Taxation in the United States …   Wikipedia

  • gross — 1 / grōs/ adj [Middle English, immediately obvious, from Middle French gros thick, coarse, from Latin grossus] 1: flagrant or extreme esp. in badness or offensiveness: of very blameworthy character a gross violation of the rules of ethics a gross …   Law dictionary

  • Estate tax in the United States — This article is about Estate tax in the United States. For other countries, see Inheritance tax. Part of a series on Taxation Taxation in the United States …   Wikipedia

  • Gross domestic product — GDP redirects here. For other uses, see GDP (disambiguation). Not to be confused with Gross national product or Gross domestic income. CIA World Factbook 2005 figures of total nominal GDP (top) compared to PPP adjusted GDP (bottom) …   Wikipedia

  • Rental Real Estate Loss Allowance — A federal tax deduction of up to $25,000 that is available to non real estate professionals who own at least a 10% interest in a rental property that they actively manage and that operates at a loss during a particular tax year. Under the tax… …   Investment dictionary

  • Form 706: United States Estate (And Generation-Skipping Transfer) Tax Return — A tax form distributed by the Internal Revenue Service (IRS) used by the executor of an estate to determine if any taxes are owed. Form 706 is to be completed by the executor if the decedent is a U.S. resident or citizen, and the decedent s gross …   Investment dictionary

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