Calculating Estate Tax Liability: 2001 to 2011 and Beyond

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Description

This report provides a basic explanation of how to calculate the federal estate tax liability for a taxable estate of any given size, using the schedule of graduated marginal tax rates and the applicable exclusion amount or the applicable credit amount for the year of death. The “applicable exclusion amount” is the amount of any decedent’s taxable estate that is free from tax. It is known informally as the estate tax “exemption.” The “applicable credit amount” or “unified credit” is the corresponding tax credit. It is equal to the tax that would be due on a taxable estate that is … continued below

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20 Pages.

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Noto, Nonna A. November 3, 2006.

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This report is part of the collection entitled: Congressional Research Service Reports and was provided by the UNT Libraries Government Documents Department to the UNT Digital Library, a digital repository hosted by the UNT Libraries. It has been viewed 11 times. More information about this report can be viewed below.

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  • Noto, Nonna A. Specialist in Public Finance; Government and Finance Division

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Description

This report provides a basic explanation of how to calculate the federal estate tax liability for a taxable estate of any given size, using the schedule of graduated marginal tax rates and the applicable exclusion amount or the applicable credit amount for the year of death. The “applicable exclusion amount” is the amount of any decedent’s taxable estate that is free from tax. It is known informally as the estate tax “exemption.” The “applicable credit amount” or “unified credit” is the corresponding tax credit. It is equal to the tax that would be due on a taxable estate that is the size of the applicable exclusion amount.

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20 Pages.

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Congressional Research Service Reports

The Congressional Research Service (CRS) is the public policy research arm of Congress. This legislative branch agency works exclusively for Members of Congress, their committees and their staff. This collection includes CRS reports from the mid-1960's through 2018—covering a variety of topics from agriculture to foreign policy to welfare.

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  • November 3, 2006

Added to The UNT Digital Library

  • March 19, 2016, 1:57 p.m.

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  • Feb. 9, 2017, 8:19 p.m.

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Noto, Nonna A. Calculating Estate Tax Liability: 2001 to 2011 and Beyond, report, November 3, 2006; Washington D.C.. (https://digital.library.unt.edu/ark:/67531/metadc814123/: accessed April 25, 2024), University of North Texas Libraries, UNT Digital Library, https://digital.library.unt.edu; crediting UNT Libraries Government Documents Department.

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