Proponents of repeal call it the “death tax”.

Some opponents of repeal call it the “inheritance tax”.

Non-partisan / technical labeling is the “estate tax”.

Of course, aside from the “Rule of Three”, there are other notable battles over whether or not a particular label is appropriate. I recall the 1990s debate over Medicare “cuts”. Republicans/conservatives were pushing for changes in policy that would reduce projected Medicare spending and they strongly objected to (and ridiculed as Washington-speak or liberal-speak) use of the word “cut”, since spending would be increasing, even in real terms. They were technically correct, but neglecting the broader meaning and real-world implication, which was, presumably, that the changes they were advocating would mean that at least some individual beneficiaries would receive less in terms of the value of his/her benefits. The higher spending despite these benefit cuts would result from the increased number of eligible folks due to demographics, and to the excess of the medical inflation rate over general inflation. To illustrate, if I’m an employer with 100 employees all earning $50,000, and I announce that I’m going to hire another 60 people and that all 160 employees will be earning $40,000, I could say that I’m not cutting salaries on the basis that I’m going to spend more in total on salaries (160 X $40,000 = $6.4 million vs. the previous $5 million), but I’m not so sure the employees would buy it!