A
Taxable Amount Over |
B
Taxable Amount Not Over |
C
Tax on Amt. in Column A |
D
Rate of Tax on Excess Over Amt. in Column A |
0
$10,000
20,000
40,000
60,000 |
$10,000
20,000
40,000
60,000
80,000 |
0
$1,800
3,800
8,200
13,000 |
(Percent)
18
20
22
24
26 |
80,000
100,000
150,000
250,000
500,000 |
100,000
150,000
250,000
500,000
750,000 |
18,200
23,800
38,800
70,800
155,800 |
28
30
32
34
37 |
750,000
1,000,000
1,250,000
1,500,000
2,000,000 |
1,000,000
1,250,000
1,500,000
2,000,000
-------------- |
248,300
345,800
448,300
555,800
780,800 |
39
41
43
45
48
|
| (Based on Adjusted Taxable Estate (Line 3 of Form 706) less $60,000) |
(1)
Adjusted taxable estate equal to or more than- |
(2)
Adjusted taxable estate less than- |
(3)
Credit on amount in column (1) |
(4)
Rate of credit on excess over amount in col. (1) |
0
$40,000
90,000
140,000
240,000 |
$40,000
90,000
140,000
240,000
440,000 |
0
0
$400
1,200
3,600 |
(Percent)
None
0.8
1.6
2.4
3.2 |
440,000
640,000
840,000
1,040,000
1,540,000 |
640,000
840,000
1,040,000
1,540,000
2,040,000 |
10,000
18,000
27,600
38,800
70,800 |
4.0
4.8
5.6
6.4
7.2 |
2,040,000
2,540,000
3,040,000
3,540,000
4,040,000 |
2,540,000
3,040,000
3,540,000
4,040,000
5,040,000 |
106,800
146,800
190,800
238,800
290,800 |
8.0
8.8
9.6
10.4
11.2 |
5,040,000
6,040,000
7,040,000
8,040,000
9,040,000
10,040,000 |
6,040,000
7,040,000
8,040,000
9,040,000
10,040,000
------------- |
402,800
522,800
650,800
786,800
930,800
1,082,800 |
12.0
12.8
13.6
14.4
15.2
16.0 |