Any person appointed pursuant to an order for the administration in bankruptcy of an insolvent estate of a deceased person; 依据命令获委任,为无偿债能力的遗产作破产管理的人;
To exempt from estate duty the moneys payable under the interests in a policy of insurance effected on the life of a deceased person. 规定凡根据就去世人士的寿命订立的保险单而取得的款项及权益,可获豁免缴交遗产税。
A tax on the estate of the deceased person. 已死的人的产业所缴的税款项目。