1 per centum of the amount of the net estate not in excess of the net estate not in excess of the net estate not in excess of $50,000;

8 per centum of the amount by 8 per centum of the amount by 8 per centum of the amount by which the net estate exceeds which the net estate exceeds which the net estate exceeds $1,000,000 and does not exceed $1,000,000 and does not exceed $1,000,000 and does not exceed $1,500,000; $1,500,000;

9 per centum of the amount by 9 per centum of the amount by 9 per centum of the amount by which the net estate exceeds which the net estate exceeds which the net estate exceeds $1,500,000 and does not exceed $1,500,000 and does not exceed $1,500,000 and does not exceed $2,000,000; $2,000,000;

10 per centum of the amount by 10 per centum of the amount by which the net estate exceeds which the net estate exceeds $2,000,000 and does not exceed $2,000,000 and does not exceed $2,000,000 and does not exceed $2,500,000;

11 per centum of the amount by 11 per centum of the amount by which the net estate exceeds which the net estate exceeds $2,500,000 and does not exceed $2,500,000 and does not exceed $3,000,000;

12 per centum of the amount by 12 per centum of the amount by which the net estate exceeds which the net estate exceeds $3,000,000 and does not exceed $3,000,000 and does not exceed $3,000,000 and does not exceed $3,500,000;

13 per centum of the amount by 13 per centum of the amount by which the net estate exceeds which the net estate exceeds $3,500,000 and does not exceed $3,500,000 and does not exceed $4,000,000; $4,000,000;

14 per centum of the amount by which the net estate exceeds

14 per centum of the amount by 14 per centum of the amount by which the net estate exceeds which the net estate exceeds $4,000,000 and does not exceed $4,000,000 and does not exceed $4,000,000 and does not exceed $5,000,000;

15 per centum of the amount by 15 per centum of the amount by which the net estate exceeds which the net estate exceeds $5,000,000 and does not exceed $5,000,000 and does not exceed $6,000,000;

16 per centum of the amount by 16 per centum of the amount by which the net estate exceeds which the net estate exceeds $6,000,000 and does not exceed $6,000,000 and does not exceed $7,000,000; $7,000,000;

17 per centum of the amount by 17 per centum of the amount by 17 per centum of the amount by which the net estate exceeds which the net estate exceeds which the net estate exceeds $7,000,000 and does not exceed $7,000,000 and does not exceed $7,000,000 and does not exceed $8,000,000;

Estates of Decedents
Dying during 1940

States, dying after the date of the enactment of this title.

1 per centum of the amount of the net estate not in excess of $50,000;

Estates of Decedents
Dying after Feb. 10, 1939

States, dying after the date of the
enactment of this title.

1 per centum of the amount of
the net estate not in excess of
$50,000;

2 per centum of the amount by which the net estate exceeds $50,000 and does not exceed $100,000;

3 per centum of the amount by which the net estate exceeds $100,000 and does not exceed $200,000;

4 per centum of the amount by which the net estate exceeds $200,000 and does not exceed $400,000; 5 per centum of the amount by which the net estate exceeds $400,000 and does not exceed $600,000;

2 per centum of the amount by which the net estate exceeds $50,000 and does not exceed $100,000; 3 per centum of the amount by which the net estate exceeds $100,000 and does not exceed $200,000; 4 per centum of the amount by which the net estate exceeds $200,000 and does not exceed $400,000; 5 per centum of the amount by which the net estate exceeds $400,000 and does not exceed $600,000; 6 per centum of the amount by 6 per centum of the amount by which the net estate exceeds $600,- which the net estate exceeds $600,000 and does not exceed $800,000; 000 and does not exceed $800,000; 7 per centum of the amount by 7 per centum of the amount by which the net estate exceeds $800,- which the net estate exceeds $800,000 and does not exceed $1,000,000 and does not exceed $1,000,000;

000;

8 per centum of the amount by 8 per centum of the amount by which the net estate exceeds which the net estate exceeds $1,000,000 and does not exceed $1,000,000 and does not exceed $1,500,000;

$1,500,000;

9 per centum of the amount by 9 per centum of the amount by which the net estate exceeds which the net estate exceeds $1,500,000 and does not exceed $1,500,000 and does not exceed $2,000,000;

$2,000,000;

10 per centum of the amount by 10 per centum of the amount by which the net estate exceeds which the net estate exceeds $2,000,000 and does not exceed $2,000,000 and does not exceed $2,500,000;

11 per centum of the amount by which the net estate exceeds $2,500,000 and does not exceed $3,000,000;

$2,500,000;

11 per centum of the amount by which the net estate exceeds $2,500,000 and does not exceed $3,000,000;

12 per centum of the amount by 12 per centum of the amount by which the net estate exceeds which the net estate exceeds $3,000,000 and does not exceed $3,000,000 and does not exceed $3,500,000;

13 per centum of the amount by which the net estate exceeds $3,500,000 and does not exceed $4,000,000;

$3,500,000;

13 per centum of the amount by which the net estate exceeds $3,500,000 and does not exceed $4,000,000;

14 per centum of the amount by 14 per centum of the amount by which the net estate exceeds which the net estate exceeds $4,000,000 and does not exceed $4,000,000 and does not exceed $5,000,000;

15 per centum of the amount by which the net estate exceeds $5,000,000 and does not exceed $6,000,000;

$5,000,000;

15 per centum of the amount by which the net estate exceeds $5,000,000 and does not exceed $6,000,000;

16 per centum of the amount by 16 per centum of the amount by which the net estate exceeds which the net estate exceeds $6,000,000 and does not exceed $6,000,000 and does not exceed $7,000,000;

$7,000,000;

17 per centum of the amount by 17 per centum of the amount by which the net estate exceeds which the net estate exceeds $7,000,000 and does not exceed $7,000,000 and does not exceed $8,000,000;

$8,000,000;

Estates of Decedents
Dying on or before Feb. 10, 1939

Estates of Decedents
Dying during 1943

Estates of Decedents
Dying during 1942

Estates of Decedents
Dying during 1941

18 per centum of the amount by 18 per centum of the amount by 18 per centum of the amount by which the net estate exceeds which the net estate exceeds which the net estate exceeds $8,000,000 and does not exceed $8,000,000 and does not exceed $8,000,000 and does not exceed $9,000,000; $9,000,000; $9,000,000; 19 per centum of the amount by 19 per centum of the amount by 19 per centum of the amount by which the net estate exceeds which the net estate exceeds which the net estate exceeds $9,000,000 and does not exceed $9,000,000 and does not exceed $9,000,000 and does not exceed $10,000,000; $10,000,000;

20 per centum of the amount by which the net estate exceeds $10,000,000.

Sec. 811. Gross estate.

20 per centum of the amount by which the net estate exceeds $10,000,000.

Sec. 811. Gross estate.

The value of the gross estate of

$10,000,000;

20 per centum of the amount by which the net estate exceeds $10,000,000.

Sec. 811. Gross estate.

The value of the gross estate of The value of the gross estate of the decedent shall be determined the decedent shall be determined the decedent shall be determined by including the value at the time by including the value at the time by including the value at the time of his death of all property, real of his death of all property, real of his death of all property, real or personal, tangible or intangible, or personal, tangible or intangible, or personal, tangible or intangible. wherever situated, except real wherever situated, except real wherever situated, except real property situated outside of the property situated outside of the property situated outside of the United StatesUnited StatesUnited States

Sec. 811. (a) Decedent's interest. To the extent of the interest therein of the decedent at the time of his death;

Sec. 811. (b) Dower or curtesy interests. To the extent of any interest therein of the surviving spouse, existing at the time of the

Sec. 811. (b) Dower or curtesy Sec. 811. (b) Dower or curtesy interests.-To the extent of any interests. To the extent of any interest therein of the surviving interest therein of the surviving spouse, existing at the time of the spouse, existing at the time of the decedent's death as dower, curtesy, decedent's death as dower, curtesy, decedent's death as dower, curtesy,

or by virtue of a statute creating an estate in lieu of dower or curtesy;

or by virtue of a statute creating
an estate in lieu of dower or cur-
tesy;

or by virtue of a statute creating an estate in lieu of dower or curtesy;

Sec. 811. (c) Transfers in con- Sec. 811. (c) Transfers in con- Sec. 811. (c) Transfers in contemplation of, or taking effect at templation of, or taking effect at templation of, or taking effect at death. To the extent of any death.-To the extent of any death.-To the extent of any interest therein of which the dece- interest therein of which the dece-interest therein of which the decedent has at any time made a trans- dent has at any time made a trans-dent has at any time made a transfer, by trust or otherwise, in con- fer, by trust or otherwise, in con- fer, by trust or otherwise, in contemplation of or intended to take templation of or intended to take templation of or intended to take effect in possession or enjoyment effect in possession or enjoyment effect in possession or enjoyment at or after his death, or of which at or after his death, or of which at or after his death, or of which he has at any time made a trans- he has at any time made a trans- he has at any time made a transfer, by trust or otherwise, under fer, by trust or otherwise, under fer, by trust or otherwise, under which he has retained for his life which he has retained for his life which he has retained for his life or for any period not ascertain- or for any period not ascertain- or for any period not ascertainable without reference to his death able without reference to his deathable without reference to his death or for any period which does not or for any period which does not or for any period which does not in fact end before his death (1) in fact end before his death (1) in fact end before his death (1) the possession or enjoyment of, or the possession or enjoyment of, or the possession or enjoyment of, or the right to the income from, the the right to the income from, the the right to the income from, the property, or (2) the right, either property, or (2) the right, either property, or (2) the right, either alone or in conjunction with any alone or in conjunction with any alone or in conjunction with any person, to designate the persons person, to designate the persons person, to designate the persons who shall possess or enjoy the who shall possess or enjoy the who shall possess or enjoy the property or the income therefrom; property or the income therefrom; property or the income therefrom; except in case of a bona fide sale except in case of a bona fide sale except in case of a bona fide sale for an adequate and full consider- for an adequate and full consider- for an adequate and full consideration in money or money's worth. ation in money or money's worth. ation in money or money's worth. Any transfer of a material part of Any transfer of a material part of Any transfer of a material part of his property in the nature of a his property in the nature of a his property in the nature of a final disposition or distribution final disposition or distribution final disposition or distribution

Estates of Decedents
Dying during 1940

18 per centum of the amount by which the net estate exceeds $8,000,000 and does not exceed $9,000,000;

Estates of Decedents
Dying after Feb. 10, 1939

18 per centum of the amount by which the net estate exceeds $8,000,000 and does not exceed $9,000,000;

19 per centum of the amount by 19 per centum of the amount by which the net estate exceeds which the net estate exceeds $9,000,000 and does not exceed $9,000,000 and does not exceed $10,000,000;

20 per centum of the amount by which the net estate exceeds $10,000,000.

Sec. 811. Gross estate.

$10,000,000;

20 per centum of the amount by which the net estate exceeds $10,000,000.

Sec. 811. Gross estate.

The value of the gross estate of The value of the gross estate of the decedent shall be determined the decedent shall be determined by including the value at the time by including the value at the time of his death of all property, real of his death of all property, real or personal, tangible or intangible, or personal, tangible or intangible, wherever situated, except real wherever situated, except real property situated outside of the property situated outside of the United StatesUnited States-

Sec. 811. (a) Decedent's interest. To the extent of the interest therein of the decedent at the time of his death;

Sec. 811. (b) Dower or curtesy interests. To the extent of any interest therein of the surviving spouse, existing at the time of the decedent's death as dower, curtesy, or by virtue of a statute creating an estate in lieu of dower or curtesy;

Sec. 811. (a) Decedent's interest.-To the extent of the interest therein of the decedent at the time of his death;

Sec. 811. (b) Dower or curtesy interests. To the extent of any interest therein of the surviving spouse, existing at the time of the decedent's death as dower, curtesy, or by virtue of a statute creating an estate in lieu of dower or curtesy;

Sec. 811. (c) Transfers in con- Sec. 811. (c) Transfers in contemplation of, or taking effect at templation of, or taking effect at death. To the extent of any death. To the extent of any ininterest therein of which the dece- terest therein of which the decedent has at any time made a trans-dent has at any time made a transfer, by trust or otherwise, in con- fer, by trust or otherwise, in contemplation of or intended to take templation of or intended to take effect in possession or enjoyment effect in possession or enjoyment at or after his death, or of which at or after his death, or of which he has at any time made a trans- he has at any time made a transfer, by trust or otherwise, under fer, by trust or otherwise, under which he has retained for his life which he has retained for his life or for any period not ascertain- or for any period not ascertainable without reference to his death able without reference to his death or for any period which does not or for any period which does not in fact end before his death (1) in fact end before his death (1) the possession or enjoyment of, or the possession or enjoyment of, or the right to the income from, the the right to the income from, the property, or (2) the right, either property, or (2) the right, either alone or in conjunction with any alone or in conjunction with any person, to designate the persons person, to designate the persons who shall possess or enjoy the who shall possess or enjoy the property or the income therefrom; property or the income therefrom; except in case of a bona fide sale except in case of a bona fide sale for an adequate and full consider- for an adequate and full consideration in money or money's worth. ation in money or money's worth. Any transfer of a material part of Any transfer of a material part of his property in the nature of a his property in the nature of a final disposition or distribution final disposition or distribution

Estates of Decedents Dying on or before Feb. 10, 1939

Sec. 302.

See p. 482, Eighth Edition.

Sec. 302. (a).

See p. 482, Eighth Edition.

Sec. 302. (b).

See p. 484, Eighth Edition.

Sec. 302. (c).

See p. 484, Eighth Edition.

Estates of Decedents
Dying during 1943

Estates of Decedents
Dying during 1942

Estates of Decedents
Dying during 1941

thereof, made by the decedent thereof, made by the decedent thereof, made by the decedent within two years prior to his within two years prior to his within two years prior to his death without such consideration, death without such consideration, death without such consideration, shall, unless shown to the contrary, shall, unless shown to the contrary, shall, unless shown to the contrary. be deemed to have been made in be deemed to have been made in be deemed to have been made in contemplation of death within the contemplation of death within the contemplation of death within the meaning of this subchapter; meaning of this subchapter; meaning of this subchapter;

Sec. 811. (d) Revocable transfers.

Sec. 811. (d) Revocable transfers.

Sec. 811. (d) Revocable transfers.

Sec. 811. (d) (1) Transfers Sec. 811. (d) (1) Transfers Sec. 811. (d) (1) Transfers after June 22, 1936.—To the ex- after June 22, 1936.-To the ex-after June 22, 1936.—To the ex tent of any interest therein of tent of any interest therein of tent of any interest therein of which the decedent has at any which the decedent has at any which the decedent has at any time made a transfer (except in time made a transfer (except in time made a transfer (except in case of a bona-fide sale for an ade- case of a bona-fide sale for an ade- case of a bona-fide sale for an adequate and full consideration in quate and full consideration in quate and full consideration in money or money's worth), by money or money's worth), by money or money's worth), by trust or otherwise, where the en- trust or otherwise, where the en- trust or otherwise, where the enjoyment thereof was subject at the joyment thereof was subject at the joyment thereof was subject at the date of his death to any change date of his death to any change date of his death to any change through the exercise of a power through the exercise of a power through the exercise of a power (in whatever capacity exercisable) (in whatever capacity exercisable) (in whatever capacity exercisable] by the decedent alone or by the de- by the decedent alone or by the de- by the decedent alone or by the decedent in conjunction with any cedent in conjunction with any cedent in conjunction with any other person (without regard to other person (without regard to other person (without regard to when or from what source the when or from what source the when or from what source the dedecedent acquired such power), to decedent acquired such power), to cedent acquired such power), to alter, amend, revoke, or terminate, alter, amend, revoke, or terminate, alter, amend, revoke, or terminate. or where any such power is relin- or where any such power is relin- or where any such power is relinquished in contemplation of dece- quished in contemplation of dece-quished in contemplation of decedent's death; dent's death;

dent's death;

Sec. 811. (d) (2) Transfers on Sec. 811. (d) (2) Transfers on Sec. 811. (d) (2) Transfers on or prior to June 22, 1936.-To the or prior to June 22, 1936.-To the or prior to June 22, 1936. To the extent of any interest therein of extent of any interest therein of extent of any interest therein of which the decedent has at any which the decedent has at any which the decedent has at any time made a transfer, by trust or time made a transfer, by trust or time made a transfer, by trust of otherwise, where the enjoyment otherwise, where the enjoyment otherwise, where the enjoyment thereof was subject at the date of thereof was subject at the date of thereof was subject at the date of his death to any change through his death to any change through his death to any change through the exercise of a power, either by the exercise of a power, either by the exercise of a power, either by the decedent alone or in conjunc- the decedent alone or in conjunc- the decedent alone or in conjunetion with any person, to alter, tion with any person, to alter, tion with any person, to alter, amend, or revoke, or where the amend, or revoke, or where the amend, or revoke, or where the decedent relinquished any such decedent relinquished any such decedent relinquished any power in contemplation of his power in contemplation of his death, except in case of a bona death, except in case of a bona fide sale for an adequate and full fide sale for an adequate and full consideration in money or money's consideration in money or money's worth. Except in the case of worth. Except in the case of transfers made after June 22, 1936, transfers made after June 22, 1936, no interest of the decedent of no interest of the decedent of no interest of the decedent of

which he has made a transfer shall be included in the gross estate under paragraph (1) unless it is includible under this paragraph;

which he has made a transfer shall
be included in the gross estate un-
der paragraph (1) unless it is in-
cludible under this paragraph;

such

power in contemplation of his death, except in case of a bona fide sale for an adequate and full consideration in money or money's worth. Except in the case of transfers made after June 22, 1936,

which he has made a transfer shall be included in the gross estate under paragraph (1) unless it is includible under this paragraph;

Sec. 811. (d) (3) Date of exist- Sec. 811. (d) (3) Date of exist- Sec. 811. (d) (3) Date of existence of power. For the purposes ence of power. For the purposes ence of power.-For the purposes of this subsection the power to of this subsection the power to of this subsection the power to alter, amend, or revoke shall be alter, amend, or revoke shall be alter, amend, or revoke shall be considered to exist on the date of considered to exist on the date of considered to exist on the date of the decedent's death even though the decedent's death even though the decedent's death even though