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Estate Tax
A tax on an individual’s assets at the time of death. Between 2006 and 2008 the estate tax will not apply to the first $2 million of an individual's assets, meaning  that the vast majority of Americans will not confront the tax. The Internal Revenue Service lists possible deductions and exemptions from the estate tax and provides the necessary forms. Republican groups have christened this the "death tax" and advocate eliminating it. 



http://www.irs.gov/businesses/small/article/0,,id=108143,00.html