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Commentary

US1.5.3 Federal Estate & Gift Tax/GST

USA

Tax rateTaxable Value in excess of Lifetime Exempt AmountTax owed
18%$0 to $10,00010% of taxable value
20%$10,001 to $20,000$1,800 plus 20% of the amount over $10,000
22%$20,001

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Web page updated on 17 Mar 2025 13:18