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Every tax system has two major components: the amount that is being taxed (otherwise known as the tax base) and the rate at which it

Every tax system has two major components: the amount that is being taxed (otherwise known as the tax base) and the rate at which it is taxed. With the income tax, the base is income. The base of the death tax is not death. It is the size of the decedent's estate or the gross estate. How is this determined?

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