transfer tax

1. A tax imposed on the transfer of property, esp. by will, inheritance, or gift.
[Cases: Internal Revenue 4220–4228; Taxation 856–898. C.J.S. Internal Revenue §§ 576–578; Taxation§§ 1783–1792, 1794–1944, 1948, 1988.] 2. See stock-transfer tax. 3. See generation-skipping transfer tax.
[Blacks Law 8th]