 | United States - 1983 - 968 lapas
...taxable gifts for such calendar year and for each of the preceding calendar periods, over (2) a tentative tax. computed in accordance with such rate schedule,...the taxable gifts for each of the preceding calendar periods. (b) Preceding calendar period Whenever used in this title in connection with the gift tax... | |
 | 1976 - 478 lapas
...Szc. 2502. Rate of Tax—(a) Computation of tax. The tax Imposed by section 2501 for each calendar quarter shall be an amount equal to the excess of(...the preceding calendar years and calendar quarters. * * S SS (b) Calendar quarter. Wherever used In this title In connection with the gift tax Imposed... | |
 | 1959 - 1126 lapas
...aggregate sum of the taxable gifts for such calendar year and for each of the preceding calendar years, over (2) A tax, computed in accordance with such rate...taxable gifts for each of the preceding calendar years. RATE SCHEDULE If the taxable gifts are: The tax shall be: Not over $5,000 2%% of the taxable gifts.... | |
 | 1982 - 640 lapas
...using the rate schedule set forth in paragraph (b) of this section. (v) Fifth step. Compute the tax on "the aggregate sum of the taxable gifts for each...the preceding calendar years and calendar quarters" (as determined in the second step), using the rate schedule set forth in paragraph (b) of this section.... | |
 | 1968 - 322 lapas
...aggregate sum of the taxable gifts for such calendar year and for each of the preceding calendar years, over (2) A tax, computed in accordance with such rate schedule, on the aggregate sum of § 25.2502-1 the taxable gifts for each of the preceding calendar years. (b) Calendar year. The term... | |
 | 1960 - 618 lapas
...using the rate schedule set forth in paragraph (b) of this section. (5) Fifth step. Compute the tax on "the aggregate sum of the taxable gifts for each of the preceding calendar years" (as determined in the second step) , using the rate schedule set forth in paragraph (b) of this section.... | |
 | 1981 - 584 lapas
...calendar year 1955 and calendar year 1970, it is necessary to ascertain the correct amount, if any, of the aggregate sum of the taxable gifts for each of the preceding calendar years. See paragraph (a)(2)(ii) of §25.2502-1. The term "aggregate sum of the taxable gifts for each of the... | |
 | 1985 - 712 lapas
...time the gift (for which the return is being filed) is made. (5) Fifth step. Compute the tentative tax on the aggregate sum of the taxable gifts for each of the preceding calendar periods (as determined in the second step), using the same rate schedule set forth in the fourth step... | |
 | 1970 - 344 lapas
...return is being prepared. For the meaning of this term see § 25.2503-1. (2) Second step. Ascertain "the aggregate sum of the taxable gifts for each of the preceding calendar years," considering only those gifts made after June 6, 1932. For the meaning of this term see § 25.2504-1.... | |
 | 1994 - 696 lapas
...time the gift (for which the return is being filed) is made. (5) Fifth step. Compute the tentative tax on the aggregate sum of the taxable gifts for each of the preceding calendar periods (as determined in the second step), using the same rate schedule set forth in the fourth step... | |
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The tax imposed by section 2501 for each calendar quarter shall be an amount equal to the excess of — (1) A tax, computed in accordance with the rate schedule set forth in this subsection, on the aggregate sum of the taxable gifts for such calendar... 
