(a) The tax imposed by this part with respect to gifts made prior to 1984 shall be computed at the following rates:CLASS A1.4 percent on amounts from $10,000 to $25,000;2 percent on the next $25,000 or part thereof;4 percent on the next $50,000 or part thereof;5.5 percent on the next $200,000 or part thereof;6.5 percent on the next $200,000 or part thereof;9.5 percent on the excess over $500,000.CLASS B6.5 percent on amounts from $5,000 to $50,000;9.5 percent on the next $50,000 or part thereof;12 percent on the next $50,000 or part thereof;13.5 percent on the next $50,000 or part thereof;16 percent on the next $50,000 or part thereof;20 percent on the excess over $250,000.
CLASS A1.4 percent on amounts from $10,000 to $25,000;2 percent on the next $25,000 or part thereof;4 percent on the next $50,000 or part thereof;5.5 percent on the next $200,000 or part thereof;6.5 percent on the next $200,000 or part thereof;9.5 percent on the excess over $500,000.
1.4 percent on amounts from $10,000 to $25,000;
2 percent on the next $25,000 or part thereof;
4 percent on the next $50,000 or part thereof;
5.5 percent on the next $200,000 or part thereof;
6.5 percent on the next $200,000 or part thereof;
9.5 percent on the excess over $500,000.
CLASS B6.5 percent on amounts from $5,000 to $50,000;9.5 percent on the next $50,000 or part thereof;12 percent on the next $50,000 or part thereof;13.5 percent on the next $50,000 or part thereof;16 percent on the next $50,000 or part thereof;20 percent on the excess over $250,000.
6.5 percent on amounts from $5,000 to $50,000;
9.5 percent on the next $50,000 or part thereof;
12 percent on the next $50,000 or part thereof;
13.5 percent on the next $50,000 or part thereof;
16 percent on the next $50,000 or part thereof;
20 percent on the excess over $250,000.
(b) The tax imposed by this part with respect to gifts made after 1983 shall be computed at the following rates:CLASS A5.5 percent on the amount of net taxable gifts up to $40,000;6.5 percent on the next $200,000 or part thereof;7.5 percent on the next $200,000 or part thereof;9.5 percent on the excess over $440,000. CLASS B6.5 percent on the amount of net taxable gifts up to $50,000;9.5 percent on the next $50,000 or part thereof;12 percent on the next $50,000 or part thereof;13.5 percent on the next $50,000 or part thereof;16 percent on the excess over $200,000.
CLASS A5.5 percent on the amount of net taxable gifts up to $40,000;6.5 percent on the next $200,000 or part thereof;7.5 percent on the next $200,000 or part thereof;9.5 percent on the excess over $440,000.
5.5 percent on the amount of net taxable gifts up to $40,000;
6.5 percent on the next $200,000 or part thereof;
7.5 percent on the next $200,000 or part thereof;
9.5 percent on the excess over $440,000.
CLASS B6.5 percent on the amount of net taxable gifts up to $50,000;9.5 percent on the next $50,000 or part thereof;12 percent on the next $50,000 or part thereof;13.5 percent on the next $50,000 or part thereof;16 percent on the excess over $200,000.
6.5 percent on the amount of net taxable gifts up to $50,000;
9.5 percent on the next $50,000 or part thereof;
12 percent on the next $50,000 or part thereof;
13.5 percent on the next $50,000 or part thereof;
16 percent on the excess over $200,000.