net estate

the estate remaining after debts and funeral expenses and administrative expenses have been deducted from the gross estate; the estate then left to be distributed (and subject to federal and state inheritance taxes)

遺産総額から債務、葬儀費用、管理費用を控除した後の残余遺産；分配のために残された（そして連邦および州の相続税の対象となる）遺産