Federal tax on the value of the estate assets at the owner’s death. Refer to inheritance tax .
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ESTATE UPON CONDITION
An estate in lands, the existence of which dependsupon the happening or not happening of some uncertain event, whereby the estatemay be either originally created, or enlarged, or finally defeated. […]
ESTATES OF THE REALM
The lords spiritual, the lords temporal, aud the commonsof Great Britain. 1 Bl. Comm. 153. Sometimes called the “three estates.”
ESTENDARD, ESTENDART, or STANDARD
An ensign for horsemen in war.
ESTER IN JUDGMENT
L. Fr. To appear before a tribunal either as plaintiff ordefendant. Kelharu.
ESTIMATE
This word is used to express the mind or judgment of the speaker orwriter on the particular subject under consideration . It implies a calculation or computation ,as to estimate […]
ESTIMATED COST AT COMPLETION
Projected final cost to complete a specific task or job.
ESTIMATED FLYING TIME
Projected duration from one point to another for a flight.
ESTIMATED PREMIUM
An adjustable premium cost projected now. T
ESTIMATED REVENUE
Projected collection of monies from sales based on some previous experience. Usually time-bound for an accounting period . Can include interest yield.
ESTIMATED TAX
This term is applied to the estimated income tax that is based on the earnings expected and not that already earn.
ESTIMATED TIME OF ARRIVAL (ETA)
Projected landing time and date for a ship at port or a flight at an airport. Typically for a specific city. Known also as expected time of arrival.
ESTIMATED TIME OF DEPARTURE (ETD)
Projected leaving time and date for a ship at port or a flight at an airport. Typically for a specific city. Known also as expected time of departure.
ESTIMATED ULTIMATE RECOVERY (EUR)
Projected volume from a cache or reserve. Typically stated for oil or gas drilling. Drives prospective investments in an oil or gas exploration company. Used mainly by market sector analysts.
ESTIMATED USEFUL LIFE
Projected useful time of revenue or service generation of an asset. Known also as estimated life.
ESTIMATING
Guessing based on past experience, but with limited existing knowledge. Typically for arriving at a number or price for quoting in a sale.
ESTIMATING METHODOLOGY
Way a projected value was computed. Useful in modeling cost and resource needs. Known also as estimating technique.
ESTIMATING RATIONALE
Verifiable justification for projection and projected value or results.
ESTIMATING RELATIONSHIP
Mathematical formula used in projecting a value based on other related variables. An example is projecting the cost of material consumed based on the number of hours worked and the […]
ESTIMATING SYSTEM
Characteristics and information used in projecting values, typically cost estimates. Information used is policies, procedures, practices, and available, reliable historical data.
ESTOP
To stop, bar, or impede; to prevent ; to preclude. Co. Litt 352a. See ESTOPPEL.
ESTOPPED
This means to prevent, stop or bar something from happening.
ESTOPPEL
A bar or impediment raised by the law, which precludes a man from alleging or from denying a certain fact or state of facts , in consequence of his previous […]
ESTOPPEL BY
This term applies to a deed or a bar that stops a person denying a deed exists or denying the truth of the facts contained in the deed.
ESTOPPEL BY JUDGMENT
the bar that stops the litigation of facts that have already been determined.