§ 2101. Tax imposed

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1. 1954

   Aug. 16, 1954, ch. 736, 68A Stat. 397 · 68A Stat. 397

   Enacted · 26 U.S.C. § 2101

   Aug. 16, 1954, ch. 736, 68A Stat. 397

   Source evidence

   Code source credit
   Aug. 16, 1954, ch. 736, 68A Stat. 397

2. 1966

   Foreign Investors Tax Act of 1966

   Pub. L. 89–809 title I § 108(a) · 80 Stat. 1539

   Substituted · 26 U.S.C. § 2101(a)

   Pub. L. 89–809 substituted table to be used in computing the tax imposed on transfer of taxable estate, determined as provided in section 2106, of every decedent nonresident not a citizen of the United States for provisions sending taxpayer to table in section 2001 for computation of tax imposed

   Source evidence

   Code amendment note
   Subsec. (a). Pub. L. 89–809 substituted table to be used in computing the tax imposed on transfer of taxable estate, determined as provided in section 2106, of every decedent nonresident not a citizen of the United States for provisions sending taxpayer to table in section 2001 for computation of tax imposed.

   Enacted provision · exact public law section
   (a) Rate of Tax.— Subsection (a) of section 2101 (relating to tax imposed in case of estates of nonresidents not citizens) is amended to read as follows: “(a) Rate of Tax.— Except as provided in section 2107, a tax Post, p. 1573. computed in accordance with the following table is hereby imposed on the transfer of the taxable estate, determined as provided in section 2106, of every decedent nonresident not a citizen of the United States: “If the taxable estate is: The tax shall be: Not over $100,000 5% of the taxable estate. Over $100,000 but not over $500,000 $5,000, plus 10% of excess over $100,000. Over $500,000 but not over $1,000,000 $45,000, plus 15% of excess over $500,000. Over $1,000,000 but not over $2,000,000 $120,000, plus 20% of excess over $1,000,000. Over $2,000,000 $320,000, plus 25% of excess over $2,000,000.”

3. 1976

   Pub. L. 94–455 title XX § 2001(c)(1)(D) · 90 Stat. 1520

   1. Redesignated · 26 U.S.C. § 2101

      Pub. L. 94–455 redesignated existing provisions as (a) to (d)

   2. Inserted · 26 U.S.C. § 2101

      Pub. L. 94–455 inserted provisions for adjustments for taxable gifts, revised the tax rate schedule

   3. Struck · 26 U.S.C. § 2101

      Pub. L. 94–455 struck out provisions relating to property held by Alien Property Custodian

   Source evidence

   Code amendment note
   Pub. L. 94–455 redesignated existing provisions as (a) to (d), inserted provisions for adjustments for taxable gifts, revised the tax rate schedule, and struck out provisions relating to property held by Alien Property Custodian.

   Enacted provision · exact public law section
   (D) Rate of tax in case of nonresidents not citizens.— Section 2101 (relating to tax imposed in the case of estates of nonresidents not citizens) is amended to read as follows: “SEC. 2101. TAX IMPOSED. “(a) Imposition.— Except as provided in section 2107, a tax is hereby imposed on the transfer of the taxable estate (determined as provided in section 2106) of every decedent nonresident not a citizen of the United States. “(b) Computation of Tax.— The tax imposed by this section shall be the amount equal to the excess (if any) of— “(1) a tentative tax computed in accordance with the rate schedule set forth in subsection (d) on the sum of— “(A) the amount of the taxable estate, and “(B) the amount of the adjusted taxable gifts, over “(2) a tentative tax computed in accordance with the rate schedule set forth in subsection (d) on the amount of the adjusted taxable gifts. “(c) Adjustments for Taxable Gifts.— “(1) Adjusted taxable gifts defined.— For purposes of this section, the term ‘adjusted taxable gifts’ means the total amount of the taxable gifts (within the meaning of section 2503 as modified by section 2511) made by the decedent after December 31, 1976, other than gifts which are includible in the gross estate of the decedent. “(2) Adjustment for certain gift tax.— For purposes of this section, the rules of section 2001 (d) shall apply. “(d) Rate Schedule.— “If the amount with respect to which the tentative tax to be computed is: The tentative tax is: Not over $100,000 6% of such amount. Over $100,000 but not over $500,000 $6,000, plus 12% of excess over $100,000. Over $500,000 but not over $1,000,000 $54,000, plus 18% of excess over $500,000, Over $1,000,000 but not over $2,000.000 $144,000, plus 24% of excess over $1,000,000. Over 2,000,000 $384,000, plus 30% of excess over $2,000,000.”

4. 1988

   Technical and Miscellaneous Revenue Act of 1988

   Pub. L. 100–647 § 5032(a) · 102 Stat. 3342

   Substituted · 26 U.S.C. § 2101(b)

   Pub. L. 100–647, § 5032(a), substituted “a tentative tax computed under section 2001(c)” for “a tentative tax computed in accordance with the rate schedule set forth in subsection (d)” in pars. (1) and (2)

   Source evidence

   Code amendment note
   Subsec. (b). Pub. L. 100–647, § 5032(a), substituted “a tentative tax computed under section 2001(c)” for “a tentative tax computed in accordance with the rate schedule set forth in subsection (d)” in pars. (1) and (2).

   Enacted provision · exact public law section
   (a) General Rule.— Subsection (b) of section 2101 of the 1986 Code (relating to computation of tax) is amended by striking out “a tentative tax computed in accordance with the rate schedule set forth in subsection (d)” each place it appears and inserting in lieu thereof “a tentative tax computed under section 2001(c)”.

5. 1988

   Technical and Miscellaneous Revenue Act of 1988

   Pub. L. 100–647 § 5032(c) · 102 Stat. 3342

   Struck · 26 U.S.C. § 2101(d)

   Pub. L. 100–647, § 5032(c), struck out subsec. (d) which provided a rate schedule

   Source evidence

   Code amendment note
   Subsec. (d). Pub. L. 100–647, § 5032(c), struck out subsec. (d) which provided a rate schedule.

   Enacted provision · exact public law section
   (c) Technical Amendment.— Subsection (d) of section 2101 of the 1986 Code is hereby repealed.

6. 1989

   Revenue Reconciliation Act of 1989

   Pub. L. 101–239 title VII § 7815(c) · 103 Stat. 2106

   Inserted · 26 U.S.C. § 2101(b)

   Pub. L. 101–239 inserted at end “For purposes of the preceding sentence, there shall be appropriate adjustments in the application of section 2001(c)(3) to reflect the difference between the amount of the credit provided under section 2102(c) and the amount of the credit provided under section 2010.”

   Source evidence

   Code amendment note
   Subsec. (b). Pub. L. 101–239 inserted at end “For purposes of the preceding sentence, there shall be appropriate adjustments in the application of section 2001(c)(3) to reflect the difference between the amount of the credit provided under section 2102(c) and the amount of the credit provided under section 2010.”

   Enacted provision · exact public law section
   (c) Amendment Related to Section 5032 of the 1988 Act.— Subsection (b) of section 2101 is amended by adding at the end the following new sentence: “For purposes of the preceding sentence, there shall be appropriate adjustments in the application of section 2001(c)(3) to reflect the difference between the amount of the credit provided under section 2102(c) and the amount of the credit provided under section 2010.”

7. 1993

   Revenue Reconciliation Act of 1993

   Pub. L. 103–66 title XIII § 13208(b)(3) · 107 Stat. 312

   Substituted · 26 U.S.C. § 2101(b)

   Pub. L. 103–66 substituted “section 2001(c)(2)” for “section 2001(c)(3)” in last sentence

   Source evidence

   Code amendment note
   Subsec. (b). Pub. L. 103–66 substituted “section 2001(c)(2)” for “section 2001(c)(3)” in last sentence.

   Enacted provision · exact public law section
   (3) The last sentence of section 2101(b) is amended by striking “section 2001(c)(3)” and inserting “section 2001(c)(2)”.

8. 2002

   Job Creation and Worker Assistance Act of 2002

   Pub. L. 107–147 title IV § 411(g)(2) · 116 Stat. 21

   Struck · 26 U.S.C. § 2101(b)

   Pub. L. 107–147 struck out concluding provisions which read as follows: “For purposes of the preceding sentence, there shall be appropriate adjustments in the application of section 2001(c)(2) to reflect the difference between the amount of the credit provided under section 2102(c) and the amount of the credit provided under section 2010.”

   Source evidence

   Code amendment note
   Subsec. (b). Pub. L. 107–147 struck out concluding provisions which read as follows: “For purposes of the preceding sentence, there shall be appropriate adjustments in the application of section 2001(c)(2) to reflect the difference between the amount of the credit provided under section 2102(c) and the amount of the credit provided under section 2010.”

   Enacted provision · exact public law section
   (2) Section 2101(b) is amended by striking the last sentence,

   Effective date note
   Amendment by Pub. L. 107–147 effective as if included in the provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001, Pub. L. 107–16, to which such amendment relates, see section 411(x) of Pub. L. 107–147, set out as a note under section 25B of this title.

9 of 10 references resolved to an enrolled provision · 1 partial