Table for Computation of Maximum Credit for State Death Taxes
(A)-Taxable estate equal to or more than- | (B)-Taxable estate less than- | (C)-Credit on amount in column (A) | (D)-Rates of credit on excess over amount in column (A) (percent) |
$40,000 | $90,000 | 0.8 | |
90,000 | 140,000 | $400 | 1.6 |
140,000 | 240,000 | 1,200 | 2.4 |
240,000 | 440,000 | 3,600 | 3.2 |
440,000 | 640,000 | 10,000 | 4.0 |
640,000 | 840,000 | 18,000 | 4.8 |
840,000 | 1,040,000 | 27,600 | 5.6 |
1,040,000 | 1,540,000 | 38,800 | 6.4 |
1,540,000 | 2,040,000 | 70,800 | 7.2 |
2,040,000 | 2,540,000 | 106,800 | 8.0 |
2,540,000 | 3,040,000 | 146,800 | 8.8 |
3,040,000 | 3,540,000 | 190,800 | 9.6 |
3,540,000 | 4,040,000 | 238,800 | 10.4 |
4,040,000 | 5,040,000 | 290,800 | 11.2 |
5,040,000 | 6,040,000 | 402,800 | 12.0 |
6,040,000 | 7,040,000 | 522,800 | 12.8 |
7,040,000 | 8,040,000 | 650,800 | 13.6 |
8,040,000 | 9,040,000 | 786,800 | 14.4 |
9,040,000 | 10,040,000 | 930,800 | 15.2 |
10,040,000 | 1,082,800 | 16.0 |
Example.
26 C.F.R. §20.2011-1