Internal Revenue Code:Sec. 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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Location in Internal Revenue Code
TITLE 26 - INTERNAL REVENUE CODE
Subtitle B - Estate and Gift Taxes
CHAPTER 11 - ESTATE TAX
Subchapter C - Miscellaneous
Statute
Sec. 2201. Combat zone-related deaths of members of the Armed
Forces, deaths of astronauts, and deaths of victims of certain
terrorist attacks
(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
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If the amount with respect to The tentative tax is:
which the tentative tax to be
computed is:
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Not over $150,000 1 percent of the amount by which
such amount exceeds $100,000.
Over $150,000 but not over $500 plus 2 percent of the excess
$200,000 over $150,000.
Over $200,000 but not over $1,500 plus 3 percent of the
$300,000 excess over $200,000.
Over $300,000 but not over $4,500 plus 4 percent of the
$500,000 excess over $300,000.
Over $500,000 but not over $12,500 plus 5 percent of the
$700,000 excess over $500,000.
Over $700,000 but not over $22,500 plus 6 percent of the
$900,000 excess over $700,000.
Over $900,000 but not over $34,500 plus 7 percent of the
$1,100,000 excess over $900,000.
Over $1,100,000 but not over $48,500 plus 8 percent of the
$1,600,000 excess over $1,100,000.
Over $1,600,000 but not over $88,500 plus 9 percent of the
$2,100,000 excess over $1,600,000.
Over $2,100,000 but not over $133,500 plus 10 percent of the
$2,600,000 excess over $2,100,000.
Over $2,600,000 but not over $183,500 plus 11 percent of the
$3,100,000 excess over $2,600,000.
Over $3,100,000 but not over $238,500 plus 12 percent of the
$3,600,000 excess over $3,100,000.
Over $3,600,000 but not over $298,500 plus 13 percent of the
$4,100,000 excess over $3,600,000.
Over $4,100,000 but not over $363,500 plus 14 percent of the
$5,100,000 excess over $4,100,000.
Over $5,100,000 but not over $503,500 plus 15 percent of the
$6,100,000 excess over $5,100,000.
Over $6,100,000 but not over $653,500 plus 16 percent of the
$7,100,000 excess over $6,100,000.
Over $7,100,000 but not over $813,500 plus 17 percent of the
$8,100,000 excess over $7,100,000.
Over $8,100,000 but not over $983,500 plus 18 percent of the
$9,100,000 excess over $8,100,000.
Over $9,100,000 but not over $1,163,500 plus 19 percent of the
$10,100,000 excess over $9,100,000.
Over $10,100,000 $1,353,500 plus 20 percent of the
excess over $10,100,000.
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(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.
Sources
(Aug. 16, 1954, ch. 736, 68A Stat. 401; Pub. L. 93-597, Sec.
6(b)(1), (2), Jan. 2, 1975, 88 Stat. 1953; Pub. L. 94-455, title
XIX, Sec. 1902(a)(7)(A), Oct. 4, 1976, 90 Stat. 1805; Pub. L.
107-16, title V, Sec. 532(c)(9), June 7, 2001, 115 Stat. 75; Pub.
L. 107-134, title I, Sec. 103(a), (b)(3), Jan. 23, 2002, 115 Stat.
2430, 2431.)
Miscellaneous
AMENDMENTS
2003 - Subsec.110(c)(1), Pub. L. 108-121, amended Sec. 2201(b)
by adding subparagraph (3) and the heading is amended to include
deaths of astronauts. Effective date. Amendments made by this
subsection shall apply to estates of decedents dying after
December 31, 2002.
2002 - Pub. L. 107-134 amended section catchline and text of
section generally, substituting present provisions for provisions
which had stated that the additional estate tax as defined in
former section 2011(d) should not apply to the transfer of the
taxable estate of a citizen or resident of the United States dying
while in active service as a member of the Armed Forces of the
United States, if such decedent was killed in action while serving
in a combat zone, as determined under section 112(c), or 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 line
of duty, by reason of a hazard to which he was subjected as an
incident of such service.
2001 - Pub. L. 107-16, Sec. 532(c)(9)(B), 901, which temporarily
added concluding provisions which read as follows: ''For purposes
of this section, the additional estate tax is the difference
between the tax imposed by section 2001 or 2101 and the amount
equal to 125 percent of the maximum credit provided by section
2011(b), as in effect before its repeal by the Economic Growth and
Tax Relief Reconciliation Act of 2001.'', was repealed by Pub. L.
107-134, Sec. 103(b)(3). See Effective and Termination Dates of
2001 Amendment and Effective Date of 2002 Amendment notes below.
Pub. L. 107-16, Sec. 532(c)(9)(A), 901, which temporarily struck
out ''as defined in section 2011(d)'' after ''The additional estate
tax'' in introductory provisions, was repealed by Pub. L. 107-134,
Sec. 103(b)(3). See Effective and Termination Dates of 2001
Amendment and Effective Date of 2002 Amendment notes below.
1975 - Pub. L. 93-597, as amended by Pub. L. 94-455, Sec.
1902(a)(7)(A), struck out ''during an induction period (as defined
in section 112(c)(5))'' after ''resident of the United States
dying'', and substituted ''Members of the Armed Forces dying in
combat zone or by reason of combat-zone-incurred wounds, etc.'' for
''Members of the Armed Forces dying during an induction period'' in
section catchline.
EFFECTIVE DATE OF 2002 AMENDMENT
Amendment by Pub. L. 107-134 applicable to estates of decedents
dying on or after Sept. 11, 2001, and, in the case of individuals
dying as a result of the Apr. 19, 1995, terrorist attack, dying on
or after Apr. 19, 1995, with provisions relating to waiver of
limitations, see section 103(d) of Pub. L. 107-134, set out as a
note under section 2011 of this title.
EFFECTIVE AND TERMINATION DATES OF 2001 AMENDMENT
Amendment by Pub. L. 107-16 applicable to estates of decedents
dying, and generation-skipping transfers, after Dec. 31, 2004, see
section 532(d) of Pub. L. 107-16, set out as a note under section
2011 of this title.
Amendment by Pub. L. 107-16 inapplicable to estates of decedents
dying, gifts made, or generation skipping transfers, after Dec. 31,
2010, and the Internal Revenue Code of 1986 to be applied and
administered to such estates, gifts, and transfers as if such
amendment had never been enacted, see section 901 of Pub. L.
107-16, set out as a note under section 1 of this title.
EFFECTIVE DATE OF 1976 AMENDMENT
Section 1902(a)(7)(B) of Pub. L. 94-455 provided that: ''The
amendment made by subsection (A) (amending section 6(b)(1) of Pub.
L. 93-597) is effective July 1, 1973.''
EFFECTIVE DATE OF 1975 AMENDMENT
Section 6(c) of Pub. L. 93-597 provided that: ''The amendments
made by this section (amending this section and section 1034 of
this title) shall take effect on July 1, 1973.''
