New York: The estate tax is a tax levied on the value of the estate (usually the value, not the property) of the deceased person or on the beneficiaries of the person.

This tax applies to estates worth more than $5 million.

The estate deduction is a separate tax levied upon the value and use of the personal property of a deceased person.

It is only paid on the amount of the value (not the property).

The US government estimates the tax will raise $10.3bn a year for the federal government.

The tax is paid by the estate of the beneficiary, and it is assessed on the person’s assets, not on their income.

The US also has a separate estate tax exemption for estates worth $10 million or less.

In addition, US citizens and permanent residents are exempt from the estate income tax.

The federal government has a website called where you can learn more about the estate and estate tax.

Read more about estate tax:The New York Times has a wealth management website that offers a wealth portfolio tracking tool, the wealth calculator, and more.

It also offers a tool to estimate how much of your wealth you’ll be able to collect in taxes and how much it would cost you to file your taxes.

If you are an individual, you may also be eligible for the Estate Tax Credit.

The credit is available to people who owe less than $10,000 in federal estate taxes.

To qualify, you must be 65 or older, have lived in the US for at least five years and have assets of $10 or more.