§2201 — Combat zone-related deaths of members of the Armed Forces, deaths of astronauts, and deaths of victims of certain terrorist attacks

31 cases·3 followed·2 distinguished·2 criticized·1 overruled·23 cited—10% support

Statute Text — 26 U.S.C. §2201

(a)In general

Unless the executor elects not to have this section apply, in applying sections 2001 and 2101 to the estate of a qualified decedent, the rate schedule set forth in subsection (c) shall be deemed to be the rate schedule set forth in section 2001(c).

(b)Qualified decedent

For purposes of this section, the term “qualified decedent” means—

(1)

any citizen or resident of the United States dying while in active service of the Armed Forces of the United States, if such decedent—

(A)

was killed in action while serving in a combat zone, as determined under section 112(c), or

(B)

died as a result of wounds, disease, or injury suffered while serving in a combat zone (as determined under section 112(c)), and while in the line of duty, by reason of a hazard to which such decedent was subjected as an incident of such service,

(2)

any specified terrorist victim (as defined in section 692(d)(4)), and

(3)

any astronaut whose death occurs in the line of duty.

(c)Rate schedule

If the amount with respect to which the tentative tax to be computed is:	The tentative tax is:
Not over $150,000	1 percent of the amount by which such amount exceeds $100,000.
Over $150,000 but not over $200,000	$500 plus 2 percent of the excess over $150,000.
Over $200,000 but not over $300,000	$1,500 plus 3 percent of the excess over $200,000.
Over $300,000 but not over $500,000	$4,500 plus 4 percent of the excess over $300,000.
Over $500,000 but not over $700,000	$12,500 plus 5 percent of the excess over $500,000.
Over $700,000 but not over $900,000	$22,500 plus 6 percent of the excess over $700,000.
Over $900,000 but not over $1,100,000	$34,500 plus 7 percent of the excess over $900,000.
Over $1,100,000 but not over $1,600,000	$48,500 plus 8 percent of the excess over $1,100,000.
Over $1,600,000 but not over $2,100,000	$88,500 plus 9 percent of the excess over $1,600,000.
Over $2,100,000 but not over $2,600,000	$133,500 plus 10 percent of the excess over $2,100,000.
Over $2,600,000 but not over $3,100,000	$183,500 plus 11 percent of the excess over $2,600,000.
Over $3,100,000 but not over $3,600,000	$238,500 plus 12 percent of the excess over $3,100,000.
Over $3,600,000 but not over $4,100,000	$298,500 plus 13 percent of the excess over $3,600,000.
Over $4,100,000 but not over $5,100,000	$363,500 plus 14 percent of the excess over $4,100,000.
Over $5,100,000 but not over $6,100,000	$503,500 plus 15 percent of the excess over $5,100,000.
Over $6,100,000 but not over $7,100,000	$653,500 plus 16 percent of the excess over $6,100,000.
Over $7,100,000 but not over $8,100,000	$813,500 plus 17 percent of the excess over $7,100,000.
Over $8,100,000 but not over $9,100,000	$983,500 plus 18 percent of the excess over $8,100,000.
Over $9,100,000 but not over $10,100,000	$1,163,500 plus 19 percent of the excess over $9,100,000.
Over $10,100,000	$1,353,500 plus 20 percent of the excess over $10,100,000.

(d)Determination of unified credit

In the case of an estate to which this section applies, subsection (a) shall not apply in determining the credit under section 2010.

31 Citing Cases

McGowan v. Commissioner 67 T.C. 599 · 1976

Stanbury Law Firm v. IRS · Cir.

Stanbury Law Firm, P.A. v. Internal Revenue Service 221 F.3d 1059 · Cir.

Securities & Exchange Commission v. Credit Bancorp, Ltd. 297 F.3d 127 · Cir.

Securities And Exchange Commission v. Credit Bancorp, Ltd. 297 F.3d 127 · Cir.

Robert Gessert v. United States 703 F.3d 1028 · Cir.

Smith v. Shulman 333 F. App'x 607 · Cir.

Brotman v. Commissioner 105 T.C. 141 · 1995

Foundation of Human Understanding v. Commissioner 88 T.C. 1341 · 1987

High Adventure Ministries, Inc. v. Commissioner 80 T.C. 292 · 1983

AHW Corp. v. Commissioner 79 T.C. 390 · 1982

J. David Gladstone Foundation v. Commissioner 77 T.C. 221 · 1981

Adams v. Commissioner 72 T.C. 81 · 1979

Sunvestment Energy Group NY 64 LLC v. National Grid USA Services Co., Inc. 116 F.4th 106 · Cir.

Sarabia v. Noem · Cir.

Freedom From Religion Foundation, Inc. v. Geithner 644 F.3d 836 · Cir.

Green Solution Retail, Inc. v. United States 855 F.3d 1111 · Cir.

Martinez v. Sun Life Assurance Co. 948 F.3d 62 · Cir.

City of Providence v. US Department of Justice 954 F.3d 23 · Cir.

Clayland Farm Enterprises, LLC v. Talbot County, Maryland 987 F.3d 346 · Cir.

Eric Gilbert v. United States 998 F.3d 410 · Cir.

Rivero v. Fidlty Investments 1 F.4th 340 · Cir.

John Keith Blakely and John Emmett Long v. United States of America 276 F.3d 853 · Cir.

Harper v. Rettig 46 F.4th 1 · Cir.

Pitman Farms v. Kuehl Poultry, LLC 48 F.4th 866 · Cir.

Chicago Tribune Co. v. Board of Trustees of the University of Illinois 680 F.3d 1001 · Cir.

Greene v. Internal Revenue Service 348 F. App'x 625 · Cir.

John Roe v. Steven Dettelbach 59 F.4th 255 · Cir.

Minturn v. Monrad 64 F.4th 9 · Cir.