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Tax Rate Tables Page
PART IVTAXABLE ESTATE
34 other sections not shown
Act Sec Added Code Sec Amended Code Sec amendment applies amendment note Amendments P.L. annuity apply with respect calendar month calendar quarter certificate chapter clause compensation paid death decedent's decedents dying December 31 deduction defined in section described in section determined dying after December effective date effective with respect election employment estate tax estates of decedents excess exemption filed gift tax gross estate hereby imposed imposed by section included income individual inserting in lieu Internal Revenue Code lieu thereof marital deduction meaning of section October 21 organization paid after December payment percent place it appeared Prior to amendment pursuant qualified read as follows remuneration paid respect to wages Sec Sec Sec Secretary sentence September 30 service performed services rendered Social Security Act special rules striking subchapter surviving spouse tax imposed taxable wages term trust United United States Code wages paid wages received withholding