§ 2201. Combat zone-related deaths of members of the Armed Forces, deaths of astronauts, and deaths of victims of certain terrorist attacks
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(a)In general Unless the executor elects not to have this section apply, in applying sections 2001 and 2101 to the estate of a qualified decedent, the rate schedule set forth in subsection
(c)shall be deemed to be the rate schedule set forth in section 2001(c).
(b)Qualified decedent For purposes of this section, the term “qualified decedent” means—
(1)any citizen or resident of the United States dying while in active service of the Armed Forces of the United States, if such decedent—
(A)was killed in action while serving in a combat zone, as determined under section 112(c), or
(B)died as a result of wounds, disease, or injury suffered while serving in a combat zone (as determined under section 112(c)), and while in the line of duty, by reason of a hazard to which such decedent was subjected as an incident of such service,
(2)any specified terrorist victim (as defined in section 692(d)(4)), and
(3)any astronaut whose death occurs in the line of duty.
(c)Rate schedule If the amount with respect to which the tentative tax to be computed is:The tentative tax is: Not over $150,0001 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.
(Aug. 16, 1954, ch. 736, 68A Stat. 401; Pub. L. 93–597, § 6(b)(1), (2), Jan. 2, 1975, 88 Stat. 1953; Pub. L. 94–455, title XIX, § 1902(a)(7)(A), Oct. 4, 1976, 90 Stat. 1805; Pub. L. 107–16, title V, § 532(c)(9), June 7, 2001, 115 Stat. 75; Pub. L. 107–134, title I, § 103(a), (b)(3), Jan. 23, 2002, 115 Stat. 2430, 2431; Pub. L. 108–121, title I, § 110(c)(1), (2)(A), Nov. 11, 2003, 117 Stat. 1342.)
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Cited by 7 sections · top 6
U.S. Code
statutes-at-large
- Public Law 86–779
- Public Law 93–597
- Public Law 108–121To amend title 10, United States Code, and the Internal Revenue Code of 1986 to increase the death gratuity payable with respect to deceased members of the Armed Forces and to exclude such gratuity from gross income, to provide additional tax relief for members of the Armed Forces and their families
- Public Law 107–134To amend the Internal Revenue Code of 1986 to provide tax relief for victims of the terrorist attacks against the United States, and for other purposes
- Public Law 94–455To reform the tax laws of the United States
28 references not yet in our index
- Aug. 16, 1954, ch. 736
- 68A Stat. 401
- Pub. L. 93–597, § 6(b)(1)
- 88 Stat. 1953
- Pub. L. 94–455, title XIX, § 1902(a)(7)(A)
- 90 Stat. 1805
- Pub. L. 107–16, title V, § 532(c)(9)
- 115 Stat. 75
- Pub. L. 107–134, title I, § 103(a)
- 115 Stat. 2430
- Pub. L. 108–121, title I, § 110(c)(1)
- 117 Stat. 1342
- Pub. L. 108–121, § 110(c)(2)(A)
- Pub. L. 108–121, § 110(c)(1)
- Pub. L. 107–134
- Pub. L. 107–16, § 532(c)(9)(B)
- Pub. L. 107–134, § 103(b)(3)
- Pub. L. 107–16, § 532(c)(9)(A)
- Pub. L. 93–597
- Pub. L. 94–455, § 1902(a)(7)(A)
- Pub. L. 108–121, title I, § 110(c)(3)
- 117 Stat. 1343
- section 103(d) of Pub. L. 107–134
- Pub. L. 107–16
- section 532(d) of Pub. L. 107–16
- Pub. L. 94–455, title XIX, § 1902(a)(7)(B)
- section 6(b)(1) of Pub. L. 93–597
- Pub. L. 93–597, § 6(c)
Citation graph
cites case law
§ 2201
Combat zone-related deaths of members of the Armed Forces, deaths of astronauts, and deaths of victims of certain terrorist attacks
Stat.×6
U.S.C.×1
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 401
Pub. L.Pub. L. 93–597, § 6(b)(1)
Stat.88 Stat. 1953
Pub. L.Pub. L. 94–455, title XIX, § 1902(a)(7)(A)
Cites 31 · showing 8Cited by 7 across 2 sources