Page:United States Statutes at Large Volume 53 Part 1.djvu/157

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RATE SCHEDULE Upon net gifts not in excess of $10,000, 1/ per centum. $150 upon net gifts of $10,000; and upon net gifts in excess of $10,000 and not in excess of $20,000, 3 per centum in addition of such excess. $450 upon net gifts of $20,000; and upon net gifts in excess of $20,000 and not in excess of $30,000, 4/2 per centum in addition of such excess. $900 upon net gifts of $30,000; and upon net gifts in excess of $30,000 and not in excess of $40,000, 6 per centum in addition of such excess. $1,500 upon net gifts of $40,000; and upon net gifts in excess of $40,000 and not in excess of $50,000, 71/2 per centum in addition of such excess. $2,250 upon net gifts of $50,000; and upon net gifts in excess of $50,000 and not in excess of $70,000, 9 per centum in addition of such excess. $4,050 upon net gifts of $70,000; and upon net gifts in excess of $70,000 and not in excess of $100,00, 10Y per centum in addition of such excess. $7,200 upon net gifts of $100,000; and upon net gifts in excess of $100,000 and not in excess of $200,000, 123/4 per centum in addition of such excess. $19,950 upon net gifts of $200,000; and upon net gifts in excess of $200,000 and not in excess of $400,000, 15 per centum in addition of such excess. $49,950 upon net gifts of $400,000; and upon net gifts in excess of $400,000 and not in excess of 00,0,000, 1714 per centum in addition of such excess. $84,450 upon net gifts of $600,000; and upon net gifts in excess of $600,000 and not in excess of $800,000, 19/2 per centum in addition of such excess. $123,450 upon net gifts of $800,000; and upon net gifts in excess of $800,000 and not in excess of $1,000,000, 213/4 per centum in addi- tion of such excess. $166,950 upon net gifts of $1,000,000; and upon net gifts in excess of $1,000,000 and not in excess of $1,500,000, 24 per centum in addition of such excess. $286,950 upon net gifts of $1,500,000; and upon net gifts in excess of $1,500,000 and not in excess of $2,000,000, 261/ per centum in addition of such excess. $418,200 upon net gifts of $2,000,000; and upon net gifts in excess of $2,000,000 and not in excess of $2,500,000, 282 per centum in addition of such excess. $560,700 upon net gifts of $2,500,000; and upon net gifts in excess of $2,500,000 and not in excess of $3,000,000; 303/4 per centum in addition of such excess. $714,450 upon net gifts of $3,000,000; and upon net gifts in excess of $3,000,000 and not in excess of $3,500,000, 33 per centum in addition of such excess. $879,450 upon net gifts of $3,500,000; and upon net gifts in excess of $3,500,000 and not in excess of $4,000,000, 35/4 per centum in addition of such excess. $1,055,700 upon net gifts of $4,000,000; and upon net gifts in excess of $4,000,000 and not in excess of $4,500,000, 37Y per centum in addition of such excess. $1,243,200 upon net gifts of $4,500,000; and upon net gifts in excess of $4,500,000 and not in excess of $5,000,000, 39%/ per centum in addi- tion of such excess. $1,441,950 upon net gifts of $5,000,000; and upon net gifts in excess of $5,000,000 and not in excess of $6,000,000, 42 per centum in addi- tion of such excess. GIFT TAX 145