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26 U.S.C. § 2201 — Combat zone-related deaths of members of the Armed Forces, deaths of astronauts, and deaths of victims of certain terrorist attacks
Federal law — U.S. Code and appendices · legal_authorities
**(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. O
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Source file: Laws/federal/codes/united-states-code/title-26/section-2201-combat-zone-related-deaths-of-members-of-the-armed-forces-deaths-of-astr--362c8060b7.md
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Source location: Title 26, Chapter 11, § 2201; chapter-011-estate-tax.md
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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.
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Federal law — U.S. Code and appendices · legal_authorities
### Statutory Notes
Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 306; Sept. 2, 1958, Pub. L. 85–866, title I, § 46(b), 72 Stat. 1642; Feb. 26, 1964, Pub. L. 88–272, title II, § 206(b)(4), 78 Stat. 40; Jan. 2, 1975, Pub. L. 93–597, § 6(a), 88 Stat. 1953; Mar. 29, 1975, Pub. L. 94–12, title II, § 207, 89 Stat. 32; Oct. 4, 1976, Pub. L. 94–455, title XIX, §§ 1901(a)(129), 1906(b)(13)(A), 90 Stat. 1785, 1834; May 23, 1977, Pub. L. 95–30, title I, § 102(b)(13), 91 Stat. 138; Nov. 6, 1978, Pub. L. 95–600, title IV, §§ 404(c)(5), 405(a)–(c)(1), 92 Stat. 2870, 2871; Nov. 8, 1978, Pub. L. 95–615, title II, § 206, 92 Stat. 3107; Aug. 13, 1981, Pub. L. 97–34, title I, §§ 112(b)(4), 122(a), (b), 95 Stat. 195, 197; July 18, 1984, Pub. L. 98–369, div. A, title X, § 1053(a), 98 Stat. 1045; Oct. 22, 1986, Pub. L. 99–514, title XVIII, § 1878(g), 100 Stat. 2904; Nov. 10, 1988, Pub. L. 100–647, title VI, § 6002(a), 102 Stat. 3684, related to rollover of gain on sale of principal residence.
#### Effective Date of Repeal
Repeal applicable to sales and exchanges after May 6, 1997, with certain exceptions, see section 312(d) of Pub. L. 105–34, set out as an Effective Date of 1997 Amendment note under [section 121 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section121&num=0&edition=prelim).
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Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** For purposes of the tax imposed by section 2001, the value of the taxable estate shall be determined by deducting from the value of the gross estate such amounts—
(1) for funeral expenses,
(2) for administration expenses,
(3) for claims against the estate, and
(4) for unpaid mortgages on, or any indebtedness in respect of, property where the value of the decedent’s interest therein, undiminished by such mortgage or indebtedness, is included in the value of the gross estate,
as are allowable by the laws of the jurisdiction, whether within or without the United States, under which the estate is being administered.
**(b) Other administration expenses** Subject to the limitations in paragraph (1) of subsection (c), there shall be deducted in determining the taxable estate amounts representing expenses incurred in administering property not subject to claims which is included in the gross estate to the same extent such amounts would be allowable as a deduction under subsection (a) if such property were subject to claims, and such amounts are paid before the expiration of the period of limitation for assessment provided in section 6501.
**(c) Limitations**
(1) **Limitations applicable to subsections (a) and (b)**
(A) *Consideration for claims* — The deduction allowed by this section in the case of claims against the estate, unpaid mortgages, or any indebtedness shall, when founded on a promise or agreement, be limited to the extent that they were contracted bona fide and for an adequate and full consideration in money or money’s worth; except that in any case in which any such claim is founded on a promise or agreement of the decedent to make a contribution or gift to or for the use of any donee described in section 2055 for the purposes specifi
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Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** If a tax on a gift has been paid under chapter 12 (sec. 2501 and following), or under corresponding provisions of prior laws, and thereafter on the death of the donor any amount in respect of such gift is required to be included in the value of the gross estate of the decedent for purposes of this chapter, then there shall be credited against the tax imposed by section 2001 the amount of the tax paid on a gift under chapter 12, or under corresponding provisions of prior laws, with respect to so much of the property which constituted the gift as is included in the gross estate, except that the amount of such credit shall not exceed an amount which bears the same ratio to the tax imposed by section 2001 (after deducting from such tax the unified credit provided by section 2010) as the value (at the time of the gift or at the time of the death, whichever is lower) of so much of the property which constituted the gift as is included in the gross estate bears to the value of the entire gross estate reduced by the aggregate amount of the charitable and marital deductions allowed under sections 2055, 2056, and 2106(a)(2).
**(b) Valuation reductions** In applying, with respect to any gift, the ratio stated in subsection (a), the value at the time of the gift or at the time of the death, referred to in such ratio, shall be reduced—
(1) by such amount as will properly reflect the amount of such gift which was excluded in determining (for purposes of section 2503(a)), or of corresponding provisions of prior laws, the total amount of gifts made during the calendar quarter (or calendar year if the gift was made before January 1, 1971) in which the gift was made;
(2) if a deduction with respect to such gift is allowed under section 2056(a) (relating to marital d
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Federal law — U.S. Code and appendices · legal_authorities
Page 2626
TITLE 26—INTERNAL REVENUE CODE
§ 2201
the President shall proclaim that the tax on the
transfer of the estate of every decedent who was
a resident of such foreign country at the time of
his death shall, in the case of decedents dying
after the date of such proclamation, be deter-
mined under this subchapter without regard to
amendments made to sections 2101 (relating to
tax imposed), 2102 (relating to credits against
tax), 2106 (relating to taxable estate), and 6018
(relating to estate tax returns) on or after No-
vember 13, 1966.
(b) Alleviation of more burdensome tax
Whenever the President finds that the laws of
any foreign country with respect to which the
President has made a proclamation under sub-
section (a) have been modified so that the tax on
the transfer of estates of decedents who were
citizens of the United States and not residents
of such foreign country is no longer more bur-
densome than the tax imposed by this sub-
chapter on the transfer of estates of decedents
who were residents of such foreign country, he
shall proclaim that the tax on the transfer of
the estate of every decedent who was a resident
of such foreign country at the time of his death
shall, in the case of decedents dying after the
date of such proclamation, be determined under
this subchapter without regard to subsection (a).
(c) Notification of Congress required
No proclamation shall be issued by the Presi-
dent pursuant to this section unless, at least 30
days prior to such proclamation, he has notified
the Senate and the House of Representatives of
his intention to issue such proclamation.
(d) Implementation by regulations
The Secretary shall prescribe such regulations
as may be necessary or appropriate to imple-
ment this section.
(Added Pub.
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 2201
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