Gift and Estate Tax Rate Schedule

Column A Column B Column C Column D
Taxable Amount Over Taxable Amount Not Over Tax On Amount In Column A Rate of Tax On Excess Over Amount In Column A
$0 $10,000 $0 18%
10,000 20,000 1,800 20%
20,000 40,000 3,800 22%
40,000 60,000 8,200 24%
60,000 80,000 13,000 26%
80,000 100,000 18,200 28%
100,000 150,000 23,800 30%
150,000 250,000 38,800 32%
250,000 500,000 70,800 34%
500,000 750,000 155,800 37%
750,000 1,000,000 248,300 39%
1,000,000 345,800 40%