Legal Dictionary of Pakistan
Quick lookup for English, Urdu, and Latin legal terms used in Pakistani jurisprudence.
gross up
ub. Slang. Tax. To add back to a decedent's gross estate the gift taxes paid by the decedent or the decedent's estate on gifts made by the decedent or the decedent's spouse during the three-year period preceding the decedent's death. IRC (26 USCA) ยง 2035