Resources

Federal Gift and Estate Tax Rates

In general, the tentative federal gift or estate tax is calculated by referencing the taxable gift or estate to the following table. The net gift or estate tax is obtained by reducing the tentative tax by the amount of available unified gift or estate tax credit, credits for state and foreign death taxes, and gift taxes paid on certain prior transfers. Read more »

Charitable Federal Midterm Rate Archive

For purposes of determining the present value of an annuity, an interest for life or a term of years, or a remainder or a reversionary interest, the Treasury publishes a monthly Charitable Federal Midterm Rate as described under Code Section 7520. The taxpayer may elect to use the rate in effect for the month in which the transfer occurs or either of the two months preceding the transfer. The rate for the following month is published during the third week of each month. Read more »

Bulk operations
Rated
11 Jan 2008 | National Publication | Table

In general, the tentative federal gift or estate tax is calculated by referencing the taxable gift or estate to the following table. The net gift or estate tax is obtained by reducing the tentative tax by the amount of available unified gift or estate tax credit,...

0
11 Jan 2008 | National Publication | Table

For purposes of determining the present value of an annuity, an interest for life or a term of years, or a remainder or a reversionary interest, the Treasury publishes a monthly Charitable Federal Midterm Rate as described under Code Section 7520. The taxpayer may...

0
Syndicate content
7520 Rates: June 2.2% May 2.4% Apr 2.2%

Already a member?

Learn, Share, Gain Insight, Connect, Advance

Join Today For Free!

Join the PGDC community and…

  • Learn through thousands of pages of content, newsletters and forums
  • Share by commenting on and rating content, answering questions in the forums, and writing
  • Gain insight into other disciplines in the field
  • Connect – Interact – Grow
  • Opt-in to Include your profile in our searchable national directory. By default, your identity is protected

…Market yourself to a growing industry