Federal' estate taxes' and state inheritance taxes (as well as the debts of decedents) are general, statutory, involuntary liens that encumber a deceased person's real and personal property. These are normally paid or cleared in probate court proceedings. (See inheritance taxes, lien).
Barry Goldsmith
| APA | Barry Goldsmith. (2010). estate taxes. Retrieved September 21, 2026, from http://smartdefine.org/estate_taxes/definitions/1153181 |
| Chicago | Barry Goldsmith. 2010. "estate taxes" http://smartdefine.org/estate_taxes/definitions/1153181 (accessed September 21, 2026). |
| Harvard | Barry Goldsmith 2010, estate taxes, Smart Define, viewed 21 September, 2026, <http://smartdefine.org/estate_taxes/definitions/1153181>. |
| MLA | Barry Goldsmith. "estate taxes" 21 October 2010. Web. 21 September 2026. <http://smartdefine.org/estate_taxes/definitions/1153181> |