Tax Rates (see § 2001)
FOR A TAXABLE ESTATE | THE FEDERAL ESTATE TAX | ||
From | To | Is | of Amount Over |
$0 | $10,000 | 18% | $0 |
10,001 | 20,000 | 1,800 + 20% | 10,000 |
20,001 | 40,000 | 3,800 + 22% | 20,000 |
40,001 | 60,000 | 8,200 + 24% | 40,000 |
60,001 | 80,000 | 13,000 + 26% | 60,000 |
80,001 | 100,000 | 18,200 + 28% | 80,000 |
100,001 | 150,000 | 23,800 + 30% | 100,000 |
150,001 | 250,000 | 38,800 + 32% | 150,000 |
250,001 | 500,000 | 70,800 + 34% | 250,000 |
500,001 | 750,000 | 155,800 + 37% | 500,000 |
750,001 | 1,000,000 | 248,300 + 39% | 750,000 |
1,000,001 | 1,250,000 | 345,800 + 41% | 1,000,000 |
1,250,001 | 1,500,000 | 448,300 + 43% | 1,250,000 |
1,500,001 | 2,000,000 | 555,800 + 45% | 1,500,000 |
2,000,001 | & Up | 780,800 + 48% | 2,000,000 |