26 U.S. Code § 2502 - Rate of tax
2001—Subsec. (a). Pub. L. 107–16, § 511(d), amended subsec. (a) generally. Prior to amendment, text read as follows: “The tax imposed by section 2501 for each calendar year shall be an amount equal to the excess of—
1987—Subsec. (a)(1). Pub. L. 100–203, § 10401(b)(2)(B)(i), substituted “under section 2001(c)” for “in accordance with the rate schedule set forth in section 2001(c)”.
Subsec. (a)(2). Pub. L. 100–203, § 10401(b)(2)(B)(ii), substituted “under such section” for “in accordance with such rate schedule”.
1981—Subsec. (a). Pub. L. 97–34 substituted in introductory text and par. (1) “calendar year” for “calendar quarter” and in pars. (1) and (2) “calendar periods” for “calendar years and calendar quarters”.
Subsec. (b). Pub. L. 97–34 substituted definition of “preceding calendar period” for “calendar quarter”, the latter including only the first calendar quarter of the calendar year 1971 and succeeding calendar quarters (covered in par. (2)), the former incorporating former subsec. (c)(1) definition of “preceding calendar years” as meaning calendar years 1932 and 1970 and all calendar years intervening between calendar year 1932 and calendar year 1970 and “calendar year 1932” as including only the portion of such year after June 6, 1932, and former subsec. (c)(2) definition of “preceding calendar quarters” as meaning the first calendar quarter of calendar year 1971 and all calendar quarters intervening between such calendar quarter and the calendar quarter for which the tax is being computed.
Subsecs. (c), (d). Pub. L. 97–34 redesignated subsec. (d) as (c). Former subsec. (c), defining “preceding calendar years” and “preceding calendar quarters”, was incorporated in subsec. (b).
1976—Subsec. (a). Pub. L. 94–455 inserted “tentative” after “(1) a” and “(2) a” and substituted in par. (1) “section 2001(c)” for “this subsection” after “set forth in”.
1970—Subsec. (a). Pub. L. 91–614, § 102(a)(2)(A), substituted a computation of tax formula based on the current calendar quarter, preceding calendar quarters, and preceding calendar years for a formula based entirely on the current and preceding calendar years.
Subsec. (b). Pub. L. 91–614, § 102(a)(2)(B), substituted definition of “calendar quarter” for definition of “calendar year”.
Subsec. (c). Pub. L. 91–614, § 102(a)(2)(B), substituted definition of “preceding calendar years and quarters” for definition of “preceding calendar years”.
Amendment by Pub. L. 100–203 applicable in the case of decedents dying, and gifts made, after Dec. 31, 1987, see section 10401(c) of Pub. L. 100–203, set out as a note under section 2001 of this title.
Written determinations for this section
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