 | 1987 - 728 lapas
...25.2503-1) for the calendar period for which the return is being prepared. (2) Second step. Ascertain "the aggregate sum of the taxable gifts for each of the preceding calendar periods" (as defined in § 25.2504-1), considering only those gifts made after June 6, 1932. (3) Third... | |
 | 1977 - 532 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 of the preceding calenChapter I — Internal Revenue Service dar years" (as determined in the second step), using the... | |
 | 1998 - 800 lapas
..."preceding calendar periods" (as (I c fined in §25.2502-1(0(2)). See paragraph (a) of §25.2502-1. The term "aggregate sum of the taxable gifts for each of the preceding calendar periods" means the correct aggregate of such gifts, not necessarily that returned for those calendar... | |
 | 2001 - 808 lapas
...periods" (as §25.2504-2 defined in §25.2502-l(c)(2)). See paragraph (a) of §25.2502-1. The term "aggregate sum of the taxable gifts for each of the preceding calendar periods" means the correct aggregate of such gifts, not necessarily that returned for those calendar... | |
 | United States, United States. Congress. Joint Committee on Internal Revenue Taxation - 1961 - 1208 lapas
...aggregate sum of the taxable gifts for such calendar year and for each of the preceding calendar years, t has at any time made a transfer (except in case...consideration in money or money's worth), by trust o RATE SCHEDULE If the taxable gifts are: The tax shall be: Not over $5,000 .. 2tf % of the taxable gifts.... | |
 | United States. Internal Revenue Service - 1976 - 612 lapas
...calendar quarter and for each of the preceding calendar years and calendar quarters, over "(2) a tentative tax, computed in accordance with such rate schedule,...the preceding calendar years and calendar quarters." (2) UNIFIED CREDIT. — Subchapter A of chapter 12 (relating to determination of gift tax liability)... | |
 | United States. Internal Revenue Service - 1976 - 720 lapas
...gift tax liability for any calendar year or quarter it is necessary to ascertain the correct amount of the aggregate sum of the taxable gifts for each of the preceding calendar years or quarters, not necessarily that returned for those calendar years or quarters and in respect of which... | |
 | United States. Internal Revenue Service - 1979 - 664 lapas
...calculated pursuant to the unified rate schedule, and then subtracting the taxes on the aggregate sum of taxable gifts for each of the preceding calendar years and calendar quarters. Section 2502 (c) provides that the term "preceding calendar years" means calendar years 1932 through... | |
 | 1973 - 348 lapas
...SEC. 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...preceding calendar years and calendar quarters. (b) Calendar quarter. Wherever used In tbls title In connection with the gift tax Imposed by this chapter,... | |
 | 1973 - 362 lapas
...SEC. 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...preceding calendar years and calendar quarters. (b) Calendar quarter. Wherever used in this title In connection with the gift tax imposed by this chapter,... | |
| |
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... 
