§ 2201. Combat zone-related deaths of members of the Armed Forces, deaths of astronauts, and deaths of victims of certain terrorist attacks
(b)
Qualified decedent
For purposes of this section, the term “qualified decedent” means—
(c)
Rate schedule
If the amount with respect to which the tentative tax to be computed is: | The tentative tax is: |
---|---|
Not over $150,000 | 1 percent of the amount by which such amount exceeds $100,000. |
Over $150,000 but not over $200,000 | $500 plus 2 percent of the excess over $150,000. |
Over $200,000 but not over $300,000 | $1,500 plus 3 percent of the excess over $200,000. |
Over $300,000 but not over $500,000 | $4,500 plus 4 percent of the excess over $300,000. |
Over $500,000 but not over $700,000 | $12,500 plus 5 percent of the excess over $500,000. |
Over $700,000 but not over $900,000 | $22,500 plus 6 percent of the excess over $700,000. |
Over $900,000 but not over $1,100,000 | $34,500 plus 7 percent of the excess over $900,000. |
Over $1,100,000 but not over $1,600,000 | $48,500 plus 8 percent of the excess over $1,100,000. |
Over $1,600,000 but not over $2,100,000 | $88,500 plus 9 percent of the excess over $1,600,000. |
Over $2,100,000 but not over $2,600,000 | $133,500 plus 10 percent of the excess over $2,100,000. |
Over $2,600,000 but not over $3,100,000 | $183,500 plus 11 percent of the excess over $2,600,000. |
Over $3,100,000 but not over $3,600,000 | $238,500 plus 12 percent of the excess over $3,100,000. |
Over $3,600,000 but not over $4,100,000 | $298,500 plus 13 percent of the excess over $3,600,000. |
Over $4,100,000 but not over $5,100,000 | $363,500 plus 14 percent of the excess over $4,100,000. |
Over $5,100,000 but not over $6,100,000 | $503,500 plus 15 percent of the excess over $5,100,000. |
Over $6,100,000 but not over $7,100,000 | $653,500 plus 16 percent of the excess over $6,100,000. |
Over $7,100,000 but not over $8,100,000 | $813,500 plus 17 percent of the excess over $7,100,000. |
Over $8,100,000 but not over $9,100,000 | $983,500 plus 18 percent of the excess over $8,100,000. |
Over $9,100,000 but not over $10,100,000 | $1,163,500 plus 19 percent of the excess over $9,100,000. |
Over $10,100,000 | $1,353,500 plus 20 percent of the excess over $10,100,000. |
(d)
Determination of unified credit
In the case of an estate to which this section applies, subsection (a) shall not apply in determining the credit under section
2010.