Federal Estate and Gift Tax Rates, Exemptions, and Exclusions, 1916-2014
Table: Federal Estate and Gift Tax Rates, Exemptions, and Exclusions, 1916-2014
Year
Estate Tax Exemption
Lifetime Gift Tax Exemption
Annual Gift Tax Exclusion
Maximum Estate Tax Rate
Maximum Gift Tax Rate
Source: Internal Revenue Service, CCH Inc.; Julie Garber’s “Annual Exclusion from Gift Taxes, 1997-2010,” and “Federal Estate, Gift and GST Tax Rates and Exemptions,” McDermott Will and Emery