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					Estate Tax Returns Filed in 2001 [1],
by Tax Status and Size of Gross Estate
[All figures are estimates based on a sample--money amounts
are in thousands of dollars.]

                                                                                                                                      Type of property
                                                                                              Gross estate for tax
                                                                                                 purposes [2]            Personal residence        Other real estate [3]      Real estate partnerships       Closely held stock       Publicly traded stock
                          Tax status and size of gross estate
                                                                                             Number       Amount        Number      Amount        Number         Amount       Number        Amount         Number       Amount        Number       Amount
                                                                                               (1)           (2)          (3)         (4)           (5)            (6)          (7)           (8)            (9)         (10)          (11)         (12)
All Returns                                                                                    108,071    215,592,994      66,878   17,798,020       58,030      23,008,021       3,336      1,863,269        10,131     9,710,645       86,320    66,645,339
    Under $1.0 million                                                                          45,419     36,897,394      26,003     4,578,551      21,821       4,443,373          646        114,281        2,095        364,196      33,870      7,686,466
    $1.0 million < $1.5 million                                                                 28,317     33,871,690      17,667     3,891,920      15,739       4,955,792          482         44,933        2,067        735,188      22,484      7,513,705
    $1.5 million < $2.0 million                                                                 12,201     21,160,119       8,221     2,145,505          6,778    2,554,438          441        161,382        1,237        428,198      10,305      5,638,780
    $2.0 million < $3.5 million                                                                 12,695     32,653,156       8,314     2,754,483          7,390    3,684,873          764        337,039        2,123        805,665      11,187     10,764,322
    $3.5 million < $5.0 million                                                                  3,980     16,603,128       2,724     1,251,778          2,487    1,605,171          346        206,239          866        708,873       3,491      5,424,343
    $5.0 million < $10.0 million                                                                 3,550     24,229,334       2,567     1,562,525          2,444    2,429,279          326        216,328        1,018      1,332,641       3,199      8,643,096
    $10.0 million < $20.0 million                                                                1,282     17,218,534        916        892,405           896     1,561,855          191        306,571          448      1,311,172       1,194      6,794,271
    $20.0 million or more                                                                         628      32,959,638        466        720,854           474     1,773,239          141        476,497          277      4,024,714        591      14,180,357

All Taxable Returns                                                                             51,736    123,856,380      29,685     9,036,632      25,549      10,265,457        1,308        844,474        3,722      5,651,373      41,743     44,582,839
    Under $1.0 million                                                                          18,093     15,477,647       9,539     1,825,486          7,654    1,598,403         * 28         * 3,710         324         35,904      13,519      3,569,609
    $1.0 million < $1.5 million                                                                 15,086     17,879,425       8,732     2,200,500          7,422    2,092,084          236         15,957          723        228,498      11,877      4,541,298
    $1.5 million < $2.0 million                                                                  6,024     10,400,989       3,400       982,299          3,087      932,314        * 108        * 18,470         397        168,972       5,039      3,460,542
    $2.0 million < $3.5 million                                                                  6,884     17,874,990       4,154     1,364,793          3,812    1,636,845          392        210,938          817        233,408       6,131      6,577,457
    $3.5 million < $5.0 million                                                                  2,148      9,094,924       1,417       696,919          1,231      659,482          177        112,311          443        312,630       1,914      3,587,839
    $5.0 million < $10.0 million                                                                 2,165     14,924,125       1,499       881,666          1,417    1,200,120          162         74,736          537        701,313       1,987      5,930,954
    $10.0 million < $20.0 million                                                                 868      11,745,714        603        578,589           579       916,328          111        138,648          276        834,379        824       4,938,276
    $20.0 million or more                                                                         469      26,458,567        342        506,380           347     1,229,881           94        269,704          204      3,136,269        452      11,976,864

All Nontaxable Returns                                                                          56,335     91,736,614      37,193     8,761,388      32,480      12,742,564        2,028      1,018,795        6,409      4,059,272      44,577     22,062,500
    Under $1.0 million                                                                          27,326     21,419,747      16,464     2,753,065      14,167       2,844,970          617        110,570        1,771        328,291      20,350      4,116,857
    $1.0 million < $1.5 million                                                                 13,231     15,992,266       8,935     1,691,420          8,317    2,863,708          246         28,976        1,344        506,690      10,607      2,972,407
    $1.5 million < $2.0 million                                                                  6,177     10,759,130       4,821     1,163,205          3,691    1,622,125          333        142,912          840        259,225       5,267      2,178,238
    $2.0 million < $3.5 million                                                                  5,811     14,778,166       4,160     1,389,689          3,578    2,048,028          372        126,101        1,306        572,257       5,056      4,186,865
    $3.5 million < $5.0 million                                                                  1,831      7,508,205       1,308       554,859          1,257      945,690          169         93,928          423        396,243       1,576      1,836,504
    $5.0 million < $10.0 million                                                                 1,386      9,305,210       1,068       680,859          1,027    1,229,159          164        141,592          481        631,328       1,212      2,712,142
    $10.0 million < $20.0 million                                                                 414       5,472,820        314        313,817           317       645,527           80        167,923          172        476,793        369       1,855,995
    $20.0 million or more                                                                         159       6,501,071        124        214,475           127       543,358           47         206793           74        888,445        139       2,203,493

NOTE: Detail may not add to total due to rounding.
* Estimates should be used with caution because of the small number of sample returns
on which they were based.
** Data were combined to prevent disclosure of individual taxpayer data.


[1] The majority of estates file Federal estate tax returns in the year after a decedent's
death. So, in 2001, most returns were filed for deaths that occurred in 2000, for which
the filing threshold was $675,000. Because of filing extensions, however, some returns
were filed in 2001 for deaths that occurred prior to 2000, for which the filing thresholds
were lower.
[2] Gross estate is shown at the value used to determine estate tax liability.
Gross estate could be reported as of date of death or 6 months thereafter
(i.e., alternate valuation method).
[3] The "Farm assets" category does not include farmland. Farmland was included
in the "Other real estate" category.
Source: IRS, Statistics of Income Division, October 2007.
Estate Tax Returns Filed in 2001 [1],
by Tax Status and Size of Gross Estate
[All figures are estimates based on a sample--money amounts
are in thousands of dollars.]



                                                                                                                                                                             Corporate and foreign
                                                                                             State and local bonds      Federal savings bonds       Other Federal bonds                                      Bond funds             Unclassifiable mutual funds
                          Tax status and size of gross estate                                                                                                                        bonds
                                                                                             Number       Amount        Number       Amount        Number       Amount       Number       Amount        Number      Amount            Number        Amount
                                                                                              (13)         (14)          (15)         (16)          (17)         (18)         (19)          (20)         (21)        (22)              (23)          (24)
All Returns                                                                                     52,218    20,369,501       16,699     1,068,930       26,665     5,393,652      26,438      2,440,941      11,111      648,222           25,365      1,733,181
    Under $1.0 million                                                                          18,075      2,672,593       8,132       415,097       10,705     1,199,475      11,303       710,781        4,673         246,210        10,125        489,441
    $1.0 million < $1.5 million                                                                 13,485      2,648,261       4,019       238,515        6,802       919,031       6,188       442,011        2,825         136,795         5,971        333,399
    $1.5 million < $2.0 million                                                                  6,714      2,106,539       2,181       212,434        2,851       410,798       3,270       184,896        1,453          43,972         3,358        228,910
    $2.0 million < $3.5 million                                                                  7,535      3,396,350       1,490       128,282        3,372       801,657       2,932       366,818        1,228         101,480         3,693        318,054
    $3.5 million < $5.0 million                                                                  2,721      1,994,166        444         38,362        1,336       399,596       1,125       133,929         441           29,099         1,063        114,596
    $5.0 million < $10.0 million                                                                 2,354      2,776,905        306         29,119        1003        635,015       1,076       215,466         329           39,711           744         95,529
    $10.0 million < $20.0 million                                                                 881       1,849,283         84          4,745         395        372,676         354       113,437         112           25,838           292         79,986
    $20.0 million or more                                                                         453       2,925,406         41          2,376         202        655,403         189       273,603          49           25,117           119         73,266

All Taxable Returns                                                                             27,714     13,089,647       8,514       629,864       14,530     3,384,392      13,145      1,582,543       5,797         359,235        11,430        910,070
    Under $1.0 million                                                                           7,862      1,200,470       3,659       219,559        5,070       635,334       4,855       312,853        1,981         108,179         3,919        213,162
    $1.0 million < $1.5 million                                                                  7,683      1,658,125       2,585       176,846        4,050       610,546       3,435       290,754        1,819          76,623         2,980        158,667
    $1.5 million < $2.0 million                                                                  3,745      1,180,572        981        157,841        1,647       214,494       1,599       107,642         668           21,351         1,395        149,219
    $2.0 million < $3.5 million                                                                  4,368      2,194,800        788         32,735        1,981       419,816       1,627       283,608         713           77,015         1,956        180,120
    $3.5 million < $5.0 million                                                                  1,567      1,267,819        208         23,288         734        184,832         584         91,597        312           22,347           462         41,481
    $5.0 million < $10.0 million                                                                 1,498      1,766,234        196         13,730         620        496,384         644       156,571         179           16,335           436         57,223
    $10.0 million < $20.0 million                                                                 640       1,405,023         58          3,503         273        281,358         252         82,644         86           17,515           190         54,402
    $20.0 million or more                                                                         352       2,416,604         38          2,362         154        541,628         148       256,875          38           19,870            92         55,798

All Nontaxable Returns                                                                          24,503      7,279,854       8,185       439,066       12,135     2,009,260      13,292       858,397        5,315         288,987        13,935        823,111
    Under $1.0 million                                                                          10,214      1,472,123       4,473       195,539        5,635       564,141       6,448       397,929        2,692         138,031         6,206        276,279
    $1.0 million < $1.5 million                                                                  5,802       990,136        1,435        61,670        2,752       308,485       2,752       151,258        1,007          60,172         2,991        174,733
    $1.5 million < $2.0 million                                                                  2,969       925,967        1,200        54,592        1,204       196,305       1,671         77,254        785           22,621         1,963         79,691
    $2.0 million < $3.5 million                                                                  3,167      1,201,550        702         95,547        1,390       381,841       1,305         83,210        515           24,465         1,737        137,934
    $3.5 million < $5.0 million                                                                  1,154       726,347         236         15,074         602        214,765         541         42,332        129            6,752           601         73,115
    $5.0 million < $10.0 million                                                                  856       1,010,671        111         15,389         383        138,631         432         58,895        150           23,376           308         38,306
    $10.0 million < $20.0 million                                                                 242        444,259          25          1,242         121         91,318         102         30,793         26            8,323           102         25,584
    $20.0 million or more                                                                         101        508,801          *3            * 15         47        113,775          40         16,727         11            5,247            27         17,468

NOTE: Detail may not add to total due to rounding.
* Estimates should be used with caution because of the small number of sample returns
on which they were based.
** Data were combined to prevent disclosure of individual taxpayer data.


[1] The majority of estates file Federal estate tax returns in the year after a decedent's
death. So, in 2001, most returns were filed for deaths that occurred in 2000, for which
the filing threshold was $675,000. Because of filing extensions, however, some returns
were filed in 2001 for deaths that occurred prior to 2000, for which the filing thresholds
were lower.
[2] Gross estate is shown at the value used to determine estate tax liability.
Gross estate could be reported as of date of death or 6 months thereafter
(i.e., alternate valuation method).
[3] The "Farm assets" category does not include farmland. Farmland was included
in the "Other real estate" category.
Source: IRS, Statistics of Income Division, October 2007.
Estate Tax Returns Filed in 2001 [1],
by Tax Status and Size of Gross Estate
[All figures are estimates based on a sample--money amounts
are in thousands of dollars.]



                                                                                                     Cash                Cash management accounts    Insurance, face value      Insurance, policy loans        Farm assets [3]             Limited partnerships
                          Tax status and size of gross estate
                                                                                             Number         Amount         Number      Amount        Number       Amount        Number        Amount        Number       Amount           Number       Amount
                                                                                              (25)           (26)           (27)        (28)          (29)         (30)          (31)          (32)          (33)         (34)             (35)         (36)
All Returns                                                                                    104,265      15,356,598        74,930    8,479,571       60,227     6,255,899        5,787        196,684        6,711     1,074,492          10,228     2,683,474
    Under $1.0 million                                                                          43,844       5,307,498        28,867     1,594,309      25,540      1,517,375       1,780          34,489       2,575       161,528           2,772         46,996
    $1.0 million < $1.5 million                                                                 27,181       3,668,902        19,302     1,211,663      15,343      1,405,587       1,438          23,158       1,955       161,649           1,999        102,836
    $1.5 million < $2.0 million                                                                 11,804       1,636,547         9,319      745,664        7,686        934,239         745          30,767        834        102,776           1,101         51,732
    $2.0 million < $3.5 million                                                                 12,275       1,880,555         9,636     1,221,817       6,818      1,243,898         913          75,757        871        194,530           1,997        293,102
    $3.5 million < $5.0 million                                                                  3,856         754,163         3,232      711,248        2,059        410,538         488          11,514        179        149,639             762        220,276
    $5.0 million < $10.0 million                                                                 3,445         968,354         2,910     1,074,390       1,825        404,396         287           8,824        152             89,149         890        356,883
    $10.0 million < $20.0 million                                                                1,246         501,261         1,116      689,962         618         186,053          85           8,350         89             59,615         418        361,929
    $20.0 million or more                                                                         613          639,319          550      1,230,517        339         153,813          50           3,826         56        155,606             288      1,249,721

All Taxable Returns                                                                             50,382       9,769,306        36,926     5,113,328      25,383      2,299,869       1,466          95,979       2,588       395,290           4,965      1,828,507
    Under $1.0 million                                                                          17,584       2,802,978        11,698      646,136        9,937        426,509         * 80          * 973        915             33,478       1,047         21,095
    $1.0 million < $1.5 million                                                                 14,613       2,472,310        10,624      742,249        6,208        384,863         523          10,976        735             14,502       1,011         57,790
    $1.5 million < $2.0 million                                                                  5,934       1,159,421         4,701      389,909        3,477        273,360         178           5,711        330             24,796         419         35,323
    $2.0 million < $3.5 million                                                                  6,689       1,273,941         5,237      731,919        3,225        733,152         315          62,233        383             45,955       1,117        138,286
    $3.5 million < $5.0 million                                                                  2,114         478,007         1,717      455,847         956         152,959         187           6,254         52             43,295         342        102,232
    $5.0 million < $10.0 million                                                                 2,131         735,564         1,770      629,773         977         154,193         106           3,484         71             41,389         537        175,835
    $10.0 million < $20.0 million                                                                 855          372,953          767       502,315         371          93,884          44           3,415         57             43,478         275        221,881
    $20.0 million or more                                                                         461          474,132          412      1,015,180        232          80,950          34           2,933         44        148,397             216      1,076,064

All Nontaxable Returns                                                                          53,883       5,587,292        38,004     3,366,243      34,844      3,956,030       4,321        100,706        4,124       679,202           5,263        854,968
    Under $1.0 million                                                                          26,260       2,504,520        17,168      948,174       15,603      1,090,866       1,701          33,516       1,660       128,050           1,725         25,900
    $1.0 million < $1.5 million                                                                 12,569       1,196,592         8,678      469,414        9,135      1,020,724         915          12,181       1,220       147,147             988         45,046
    $1.5 million < $2.0 million                                                                  5,870         477,126         4,618      355,755        4,209        660,879         567          25,056        503             77,980         682         16,409
    $2.0 million < $3.5 million                                                                  5,586         606,613         4,399      489,899        3,593        510,746         599          13,524        488        148,576             879        154,816
    $3.5 million < $5.0 million                                                                  1,742         276,157         1,515      255,401        1,103        257,579         301           5,260        127        106,343             420        118,043
    $5.0 million < $10.0 million                                                                 1,314         232,790         1,140      444,617         848         250,203         181           5,340         81             47,760         353        181,048
    $10.0 million < $20.0 million                                                                 391          128,307          349       187,647         247          92,169          40           4,935         31             16,137         143        140,048
    $20.0 million or more                                                                         152          165,187          137       215,337         107          72,863          16             893         12              7,209          73        173,657

NOTE: Detail may not add to total due to rounding.
* Estimates should be used with caution because of the small number of sample returns
on which they were based.
** Data were combined to prevent disclosure of individual taxpayer data.


[1] The majority of estates file Federal estate tax returns in the year after a decedent's
death. So, in 2001, most returns were filed for deaths that occurred in 2000, for which
the filing threshold was $675,000. Because of filing extensions, however, some returns
were filed in 2001 for deaths that occurred prior to 2000, for which the filing thresholds
were lower.
[2] Gross estate is shown at the value used to determine estate tax liability.
Gross estate could be reported as of date of death or 6 months thereafter
(i.e., alternate valuation method).
[3] The "Farm assets" category does not include farmland. Farmland was included
in the "Other real estate" category.
Source: IRS, Statistics of Income Division, October 2007.
Estate Tax Returns Filed in 2001 [1],
by Tax Status and Size of Gross Estate
[All figures are estimates based on a sample--money amounts
are in thousands of dollars.]



                                                                                              Other noncorporate
                                                                                                                        Mortgages and notes        Retirement assets        Depletables/intangibles             Art                     Other assets
                          Tax status and size of gross estate                                   business assets
                                                                                             Number       Amount        Number      Amount       Number       Amount        Number        Amount        Number        Amount        Number      Amount
                                                                                              (37)          (38)         (39)        (40)         (41)         (42)          (43)          (44)          (45)          (46)          (47)        (48)
All Returns                                                                                      6,523      2,021,269      19,877    3,741,335      58,557    18,384,009        4,613        445,774        2,627        959,761       91,553    3,010,454
    Under $1.0 million                                                                           1,292         52,990       6,796      594,744      23,475      3,951,761       1,556          71,402        395           5,038       36,578          530,985
    $1.0 million < $1.5 million                                                                  1,480       164,664        4,753      536,610      15,978      4,161,132         986          59,267        525          24,955       24,459          444,888
    $1.5 million < $2.0 million                                                                    914         74,856       2,633      372,403       7,199      2,575,047         594          31,528        432           9,331       10,755          279,971
    $2.0 million < $3.5 million                                                                  1,278       148,076        2,902      452,279       6,953      3,189,951         657          48,256        520          32,165       11,052          384,622
    $3.5 million < $5.0 million                                                                    436         68,911        932       231,623       2,228      1,487,791         264          28,323        170          62,213        3,612          235,229
    $5.0 million < $10.0 million                                                                   625       283,679        1,094      443,202       1,843      1,732,205         341          83,618        304          72,342        3,283          497,408
    $10.0 million < $20.0 million                                                                  288       215,097         461       411,020        600        708,938          129          56,140        147          75,482        1,209          237,957
    $20.0 million or more                                                                          211      1,012,996        306       699,454        279        577,185           86          67,241        132         678,234         605           399,395

All Taxable Returns                                                                              2,404      1,236,828       9,351    2,125,699      23,662      6,690,130       2,208        265,151        1,267        449,855       43,398     1,637,346
    Under $1.0 million                                                                             317         11,743       2,430      230,948       8,258      1,373,264         668          16,873        * 79         * 1,005      14,053          163,451
    $1.0 million < $1.5 million                                                                    476         30,675       2,543      247,301       7,131      1,606,611         443          38,285        294          16,621       12,905          184,978
    $1.5 million < $2.0 million                                                                    324          6,890       1,292      193,219       2,877       720,057          235           6,105       * 150          * 554        5,088          131,940
    $2.0 million < $3.5 million                                                                    484         29,667       1,401      267,883       3,052      1,097,852         389          38,483        249          14,999        6,127          216,101
    $3.5 million < $5.0 million                                                                    171         27,842        531       136,015        839        329,281          112          10,508         97           4,641        1,947          113,776
    $5.0 million < $10.0 million                                                                   321       166,409         595       210,080        987        899,943          212          62,620        192          54,809        1,991          278,577
    $10.0 million < $20.0 million                                                                  168       115,918         323       273,930        338        337,299           88          35,635        107          31,139         831           189,521
    $20.0 million or more                                                                          144       847,685         236       566,321        179        325,822           62          56,640        101         326,086         457           359,000

All Nontaxable Returns                                                                           4,119       784,441       10,526    1,615,636      34,895    11,693,879        2,405        180,623        1,359        509,906       48,155     1,373,108
    Under $1.0 million                                                                             974         41,247       4,366      363,796      15,218      2,578,497         888          54,528        316           4,033       22,525          367,534
    $1.0 million < $1.5 million                                                                  1,005       133,989        2,210      289,309       8,847      2,554,521         543          20,981        232           8,334       11,555          259,909
    $1.5 million < $2.0 million                                                                    590         67,966       1,341      179,184       4,322      1,854,990         359          25,423        282           8,776        5,667          148,031
    $2.0 million < $3.5 million                                                                    794       118,409        1,501      184,395       3,901      2,092,099         267           9,773        272          17,166        4,925          168,520
    $3.5 million < $5.0 million                                                                    265         41,070        401        95,607       1,388      1,158,509         152          17,815         74          57,572        1,665          121,452
    $5.0 million < $10.0 million                                                                   304       117,270         499       233,122        856        832,262          129          20,998        113          17,533        1,292          218,832
    $10.0 million < $20.0 million                                                                  120         99,180        138       137,089        262        371,638           42          20,505         40          44,343         378            48,436
    $20.0 million or more                                                                           67       165,311          70       133,133        100        251,363           24          10,600         31         352,149         148            40,394

NOTE: Detail may not add to total due to rounding.
* Estimates should be used with caution because of the small number of sample returns
on which they were based.
** Data were combined to prevent disclosure of individual taxpayer data.


[1] The majority of estates file Federal estate tax returns in the year after a decedent's
death. So, in 2001, most returns were filed for deaths that occurred in 2000, for which
the filing threshold was $675,000. Because of filing extensions, however, some returns
were filed in 2001 for deaths that occurred prior to 2000, for which the filing thresholds
were lower.
[2] Gross estate is shown at the value used to determine estate tax liability.
Gross estate could be reported as of date of death or 6 months thereafter
(i.e., alternate valuation method).
[3] The "Farm assets" category does not include farmland. Farmland was included
in the "Other real estate" category.
Source: IRS, Statistics of Income Division, October 2007.
Estate Tax Returns Filed in 2001 [1],
by Tax Status and Size of Gross Estate
[All figures are estimates based on a sample--money amounts
are in thousands of dollars.]

                                                                                                                  Type of deductions
                                                                                                                                                                                                                                     Bequests to surviving
                                                                                               Funeral expenses          Executors' commissions        Attorneys' fees            Other expenses/losses     Debts and mortgages
                          Tax status and size of gross estate                                                                                                                                                                               spouse
                                                                                             Number      Amount          Number        Amount       Number       Amount           Number       Amount       Number      Amount       Number       Amount
                                                                                              (49)        (50)            (51)          (52)         (53)         (54)             (55)         (56)         (57)        (58)         (59)          (60)
All Returns                                                                                     95,535      691,572         36,698      1,633,159      67,526     1,301,522          68,062     1,081,585      80,737    7,640,297      44,683     63,144,171
    Under $1.0 million                                                                          39,574      255,128          13,666       241,001      28,394        286,251         28,519       157,544      32,536      898,360      15,492      5,079,889
    $1.0 million < $1.5 million                                                                 25,392      168,630           9,781       258,269      18,133        249,611         18,096       161,514      21,278    1,177,813      11,924      7,445,894
    $1.5 million < $2.0 million                                                                 10,858       80,629           4,229       171,945       6,673        117,469          7,000        66,596       8,938      642,037       6,429      6,857,601
    $2.0 million < $3.5 million                                                                 11,257       94,473           4,695       252,945       7,975        200,020          8,099       149,239      10,138    1,245,778       6,131     10,481,878
    $3.5 million < $5.0 million                                                                  3,546       31,998           1,665       126,557       2,553            97,310       2,506        63,729       3,275      567,205       1,998      6,053,640
    $5.0 million < $10.0 million                                                                 3,141       32,989           1,731       219,948       2,432        146,438          2,441       113,100       2,872    1,011,625       1,706      8,733,023
    $10.0 million < $20.0 million                                                                1,177       15,366            621        142,755        886             91,596        919         94,885       1,124      679,457         659      6,612,110
    $20.0 million or more                                                                         588        12,359            311        219,739        479         112,828           481        274,978        575     1,418,022         343     11,880,136

All Taxable Returns                                                                             49,604      350,069          29,028     1,415,425      44,599      1,011,249         44,271       922,726      45,657    4,057,251       4,774     12,885,816
    Under $1.0 million                                                                          17,143      108,548           8,671       162,572      15,306        168,160         15,259        88,210      15,123      203,965         710         45,856
    $1.0 million < $1.5 million                                                                 14,594       88,932           8,811       238,124      13,356        202,898         13,110       137,038      13,348      498,127         987       235,802
    $1.5 million < $2.0 million                                                                  5,846       41,812           3,599       150,083       4,808            93,692       4,990        51,342       5,602      319,806         776       276,809
    $2.0 million < $3.5 million                                                                  6,629       52,970           4,178       223,565       6,132        165,448          6,079       133,661       6,293      533,663         948      1,069,547
    $3.5 million < $5.0 million                                                                  2,055       16,612           1,403       113,931       1,939            76,097       1,795        50,143       2,029      307,764         355       536,221
    $5.0 million < $10.0 million                                                                 2,052       20,585           1,521       193,249       1,919        122,426          1,882       104,633       1,998      552,380         501      1,852,132
    $10.0 million < $20.0 million                                                                 836        10,766            561        131,590        740             81,688        750         88,081        820       462,883         298      2,303,079
    $20.0 million or more                                                                         449         9,845            283        202,310        400         100,842           405        269,616        443     1,178,662         199      6,566,371

All Nontaxable Returns                                                                          45,931      341,503           7,670       217,734      22,927        290,273         23,791       158,859      35,080    3,583,046      39,909     50,258,355
    Under $1.0 million                                                                          22,431      146,580           4,994        78,429      13,088        118,091         13,260        69,334      17,413      694,394      14,782      5,034,033
    $1.0 million < $1.5 million                                                                 10,798       79,698            970         20,144       4,777            46,713       4,986        24,476       7,930      679,686      10,937      7,210,092
    $1.5 million < $2.0 million                                                                  5,013       38,817            630         21,862       1,866            23,777       2,010        15,253       3,336      322,232       5,653      6,580,792
    $2.0 million < $3.5 million                                                                  4,628       41,503            518         29,380       1,844            34,572       2,020        15,577       3,845      712,115       5,183      9,412,331
    $3.5 million < $5.0 million                                                                  1,491       15,386            261         12,626        614             21,214        711         13,586       1,246      259,441       1,644      5,517,418
    $5.0 million < $10.0 million                                                                 1,089       12,404            209         26,699        512             24,012        559          8,467        875       459,245       1,205      6,880,892
    $10.0 million < $20.0 million                                                                 342         4,600              61        11,165        147              9,908        169          6,804        304       216,573         361      4,309,031
    $20.0 million or more                                                                         139         2,515              27        17,429         79             11,987         76          5,362        132       239,360         144      5,313,766

NOTE: Detail may not add to total due to rounding.
* Estimates should be used with caution because of the small number of sample returns
on which they were based.
** Data were combined to prevent disclosure of individual taxpayer data.


[1] The majority of estates file Federal estate tax returns in the year after a decedent's
death. So, in 2001, most returns were filed for deaths that occurred in 2000, for which
the filing threshold was $675,000. Because of filing extensions, however, some returns
were filed in 2001 for deaths that occurred prior to 2000, for which the filing thresholds
were lower.
[2] Gross estate is shown at the value used to determine estate tax liability.
Gross estate could be reported as of date of death or 6 months thereafter
(i.e., alternate valuation method).
[3] The "Farm assets" category does not include farmland. Farmland was included
in the "Other real estate" category.
Source: IRS, Statistics of Income Division, October 2007.
Estate Tax Returns Filed in 2001 [1],
by Tax Status and Size of Gross Estate
[All figures are estimates based on a sample--money amounts
are in thousands of dollars.]



                                                                                                                                                     Taxable estate            Adjusted taxable gifts     Adjusted taxable estate      Tentative estate tax
                                                                                              Charitable deduction      Allowable deductions
                          Tax status and size of gross estate
                                                                                             Number       Amount        Number      Amount        Number      Amount           Number        Amount       Number       Amount         Number        Amount
                                                                                              (61)         (62)          (63)        (64)          (65)         (66)            (67)          (68)         (69)          (70)          (71)          (72)
All Returns                                                                                     18,718    16,150,306      108,057   92,502,609      102,369   123,178,095         14,386      5,918,127     102,625    129,096,223      102,622     52,096,925
    Under $1.0 million                                                                           6,471        873,608      45,412     7,951,095      42,820    28,985,271          3,974        714,205      42,937      29,699,477      42,936      9,817,023
    $1.0 million < $1.5 million                                                                  4,462      1,277,275      28,312    11,031,558      26,931    22,866,033          2,769        493,025      26,932      23,359,059      26,932      8,041,912
    $1.5 million < $2.0 million                                                                  1,884        801,826      12,201     8,820,592      11,420    12,346,118          1,314        386,041      11,421      12,732,159      11,421      4,626,875
    $2.0 million < $3.5 million                                                                  2,987      1,871,031      12,694    14,479,672      12,172    18,174,998          2,593        834,853      12,239      19,009,850      12,237      7,503,632
    $3.5 million < $5.0 million                                                                    995      1,021,939       3,980     7,982,727       3,774     8,629,749          1,187        654,946       3,791       9,284,696       3,791      4,127,348
    $5.0 million < $10.0 million                                                                 1,151      1,834,806       3,549    12,153,807       3,411    12,078,840          1,368        954,452       3,430      13,033,292       3,430      6,246,852
    $10.0 million < $20.0 million                                                                  468      1,667,695       1,281     9,337,651       1,236     7,882,956           734         784,662       1,255       8,667,618       1,255      4,493,854
    $20.0 million or more                                                                          301      6,802,127        628     20,745,508        605     12,214,130           448       1,095,942         619      13,310,072        619       7,239,428

All Taxable Returns                                                                             10,499      8,815,339      51,729    29,803,605      51,735    94,052,766          9,332      4,903,286      51,736      98,956,053      51,736     42,303,259
    Under $1.0 million                                                                           2,607         72,997      18,093       890,947      18,093    14,586,697          2,253        558,147      18,093      15,144,844      18,093      5,114,997
    $1.0 million < $1.5 million                                                                  2,625        184,319      15,081     1,599,434      15,086    16,279,988          1,624        352,510      15,086      16,632,499      15,086      5,871,855
    $1.5 million < $2.0 million                                                                  1,209        175,698       6,024     1,179,273       6,024     9,221,716           851         299,254       6,024       9,520,969       6,024      3,585,213
    $2.0 million < $3.5 million                                                                  1,977        507,425       6,883     2,793,895       6,884    15,081,094          1,819        668,832       6,884      15,749,926       6,884      6,446,157
    $3.5 million < $5.0 million                                                                    646        255,207       2,148     1,373,525       2,148     7,721,398           859         517,353       2,148       8,238,751       2,148      3,784,544
    $5.0 million < $10.0 million                                                                   805        687,915       2,164     3,577,981       2,164    11,346,143           992         829,118       2,165      12,175,261       2,165      5,955,164
    $10.0 million < $20.0 million                                                                  370        946,819        867      4,054,190        868      7,691,524           574         695,137         868       8,386,661        868       4,394,607
    $20.0 million or more                                                                          260      5,984,960        469     14,334,360        469     12,124,206           361         982,936         469      13,107,142        469       7,150,720

All Nontaxable Returns                                                                           8,219      7,334,968      56,328    62,699,004      50,634    29,125,329          5,054      1,014,841      50,889      30,140,170      50,886      9,793,666
    Under $1.0 million                                                                           3,864        800,611      27,319     7,060,148      24,727    14,398,574          1,721        156,059      24,844      14,554,633      24,843      4,702,025
    $1.0 million < $1.5 million                                                                  1,837      1,092,956      13,231     9,432,124      11,845     6,586,045          1,145        140,515      11,846       6,726,560      11,846      2,170,057
    $1.5 million < $2.0 million                                                                    675        626,129       6,177     7,641,319       5,397     3,124,402           463          86,788       5,398       3,211,190       5,398      1,041,662
    $2.0 million < $3.5 million                                                                  1,010      1,363,607       5,811    11,685,777       5,288     3,093,904           774         166,021       5,355       3,259,925       5,354      1,057,475
    $3.5 million < $5.0 million                                                                    349        766,732       1,831     6,609,202       1,625       908,351           329         137,593       1,643       1,045,944       1,643        342,804
    $5.0 million < $10.0 million                                                                   346      1,146,891       1,386     8,575,826       1,247       732,697           376         125,334       1,265        858,031        1,265        291,688
    $10.0 million < $20.0 million                                                                   98        720,876        414      5,283,461        368        191,432           159          89,525         387        280,957         387          99,247
    $20.0 million or more                                                                           40        817,167        159      6,411,147        136            89,924          87        113,006         150        202,930         150          88,708

NOTE: Detail may not add to total due to rounding.
* Estimates should be used with caution because of the small number of sample returns
on which they were based.
** Data were combined to prevent disclosure of individual taxpayer data.


[1] The majority of estates file Federal estate tax returns in the year after a decedent's
death. So, in 2001, most returns were filed for deaths that occurred in 2000, for which
the filing threshold was $675,000. Because of filing extensions, however, some returns
were filed in 2001 for deaths that occurred prior to 2000, for which the filing thresholds
were lower.
[2] Gross estate is shown at the value used to determine estate tax liability.
Gross estate could be reported as of date of death or 6 months thereafter
(i.e., alternate valuation method).
[3] The "Farm assets" category does not include farmland. Farmland was included
in the "Other real estate" category.
Source: IRS, Statistics of Income Division, October 2007.
Estate Tax Returns Filed in 2001 [1],
by Tax Status and Size of Gross Estate
[All figures are estimates based on a sample--money amounts
are in thousands of dollars.]



                                                                                                    Gift tax               Total tax before credits     Allowable unified credit    State death tax credit           Other tax credits               Net estate tax
                          Tax status and size of gross estate
                                                                                             Number        Amount          Number         Amount        Number         Amount       Number        Amount           Number       Amount           Number        Amount
                                                                                              (73)          (74)            (75)           (76)          (77)           (78)         (79)          (80)             (81)         (82)             (83)          (84)
All Returns                                                                                      2,886      1,220,774        102,500      50,882,044      108,071      23,682,587      57,690      6,318,812           1,451       142,353          51,736     23,531,334
    Under $1.0 million                                                                            333            31,079       42,929       9,786,603        45,419      9,946,338      23,450        471,949            303              6,477      18,093        709,562
    $1.0 million < $1.5 million                                                                   467            36,840       26,870       8,009,683        28,317      6,211,268      15,193        565,663            324          11,852         15,086      1,976,545
    $1.5 million < $2.0 million                                                                   236            12,541       11,421       4,614,334        12,201      2,674,511       6,237        407,521            372          17,253          6,024      1,829,756
    $2.0 million < $3.5 million                                                                   506            94,100       12,195       7,409,754        12,695      2,783,899       6,977        798,181            191          28,826          6,884      4,028,212
    $3.5 million < $5.0 million                                                                   225           110,419        3,790       4,017,023         3,980        871,472       2,245        529,028             63              7,582       2,148      2,676,112
    $5.0 million < $10.0 million                                                                  505           233,086        3,420       6,013,766         3,550        777,169       2,238        958,223            117          23,873          2,165      4,313,146
    $10.0 million < $20.0 million                                                                 334           223,101        1,254       4,271,062         1,282        280,637        874         855,723             47          17,295           868       3,132,502
    $20.0 million or more                                                                         280           479,608          619       6,759,821          628         137,291        476       1,732,523             32          29,194           469       4,865,498

All Taxable Returns                                                                              2,258         1,077,124      51,736      41,226,133        51,736     11,348,979      50,514      6,229,457           1,380        116,357         51,736     23,531,334
    Under $1.0 million                                                                            254            24,825       18,093       5,090,173        18,093      3,967,159      17,663        407,058              **               **       18,093        709,562
    $1.0 million < $1.5 million                                                                   222            20,760       15,086       5,851,095        15,086      3,310,171      14,517        557,112          ** 566       ** 13,656        15,086      1,976,545
    $1.5 million < $2.0 million                                                                   227            11,992        6,024       3,573,222         6,024      1,322,095       6,017        404,118            372          17,253          6,024      1,829,756
    $2.0 million < $3.5 million                                                                   382            83,257        6,884       6,362,900         6,884      1,510,762       6,723        795,098            191          28,826          6,884      4,028,212
    $3.5 million < $5.0 million                                                                   206           101,528        2,148       3,683,016         2,148        471,541       2,143        527,781             63              7,582       2,148      2,676,112
    $5.0 million < $10.0 million                                                                  421           192,370        2,165       5,762,794         2,165        474,509       2,136        951,266              **               **        2,165      4,313,146
    $10.0 million < $20.0 million                                                                 297           205,205          868       4,189,402          868         190,196        853         854,868          ** 158       ** 35,708          868       3,132,502
    $20.0 million or more                                                                         249           437,189          469       6,713,532          469         102,547        461       1,732,155             29          13,331           469       4,865,498

All Nontaxable Returns                                                                            627           143,650       50,764       9,655,912        56,335     12,333,608       7,177          89,354            71          25,996              0             0
    Under $1.0 million                                                                            * 79           * 6,254      24,836       4,696,430        27,326      5,979,179       5,787          64,891             **               **            0             0
    $1.0 million < $1.5 million                                                                   244            16,080       11,784       2,158,588        13,231      2,901,097        675            8,551          ** 62        ** 4,674             0             0
    $1.5 million < $2.0 million                                                                    *9              * 550       5,398       1,041,112         6,177      1,352,416        220            3,404              0                0            0             0
    $2.0 million < $3.5 million                                                                   124            10,843        5,311       1,046,854         5,811      1,273,137        254            3,083              0                0            0             0
    $3.5 million < $5.0 million                                                                    19             8,891        1,642         334,007         1,831        399,932        101            1,247              0                0            0             0
    $5.0 million < $10.0 million                                                                   84            40,717        1,255         250,971         1,386        302,661        103            6,957             **               **            0             0
    $10.0 million < $20.0 million                                                                  37            17,896          386           81,660         414          90,441          21                855        ** 6        ** 5,460             0             0
    $20.0 million or more                                                                          31            42,419          150           46,289         159          34,745          15                367           3         15,862              0             0

NOTE: Detail may not add to total due to rounding.
* Estimates should be used with caution because of the small number of sample returns
on which they were based.
** Data were combined to prevent disclosure of individual taxpayer data.


[1] The majority of estates file Federal estate tax returns in the year after a decedent's
death. So, in 2001, most returns were filed for deaths that occurred in 2000, for which
the filing threshold was $675,000. Because of filing extensions, however, some returns
were filed in 2001 for deaths that occurred prior to 2000, for which the filing thresholds
were lower.
[2] Gross estate is shown at the value used to determine estate tax liability.
Gross estate could be reported as of date of death or 6 months thereafter
(i.e., alternate valuation method).
[3] The "Farm assets" category does not include farmland. Farmland was included
in the "Other real estate" category.
Source: IRS, Statistics of Income Division, October 2007.
Estate Tax Returns Filed in 2001 [1],
by Tax Status and Size of Gross Estate
[All figures are estimates based on a sample--money amounts
are in thousands of dollars.]


                                                                                                                                                                                                                                        Qualified terminable interest
                                                                                             Generation skipping tax        Community property        Total mutual funds        Total joint property       Total lifetime transfers
                                                                                                                                                                                                                                                   property
                          Tax status and size of gross estate
                                                                                             Number        Amount          Number      Amount        Number      Amount        Number        Amount        Number         Amount          Number         Amount
                                                                                              (85)          (86)            (87)        (88)          (89)        (90)          (91)          (92)          (93)           (94)            (95)           (96)
All Returns                                                                                        262         81,047         12,829   42,538,877       94,362   37,390,918       53,356     13,684,786       37,944      63,488,746         16,806      26,499,324
    Under $1.0 million                                                                               0                 0       4,190     5,837,018      37,932     8,033,242      21,778       3,254,808      14,148        8,445,558          3,420         490,825
    $1.0 million < $1.5 million                                                                     **             **          3,576     7,368,380      25,010     7,496,473      14,115       2,752,178       9,101        7,724,289          4,145       1,693,705
    $1.5 million < $2.0 million                                                                   ** 10         ** 136         1,856     5,304,351      10,933     4,225,303       6,037       1,766,672       4,901        5,979,314          3,241       2,220,939
    $2.0 million < $3.5 million                                                                    * 47        * 1,381         1,986     7,880,411      11,592     6,031,454       6,638       2,398,423       5,109        8,874,680          3,205       3,981,125
    $3.5 million < $5.0 million                                                                    * 75       * 17,806          557      3,417,860       3,736     3,047,591       2,164        966,752        1,794        4,732,045          1,014       2,243,173
    $5.0 million < $10.0 million                                                                    45         13,329           436      4,871,759       3,348     3,621,600       1,695       1,204,118       1,703        7,291,645          1,050       4,236,840
    $10.0 million < $20.0 million                                                                   35         13,636           151      2,944,862       1215      2,074,958        628         632,692          775        6,327,825            464       3,846,615
    $20.0 million or more                                                                           48         34,759            77      4,914,237        596      2,860,297        301         709,143          414      14,113,390             265       7,786,102

All Taxable Returns                                                                                262         81,047           888      5,974,992      44,919    20,008,946      19,349       4,523,283      18,133      39,064,805           1,473       7,532,466
    Under $1.0 million                                                                               0                 0        * 68     * 111,794      14,854     3,243,573       6,961       1,128,268       5,452        3,443,980            * 68         * 1,928
    $1.0 million < $1.5 million                                                                     **             **           221       422,442       13,203     3,844,187       5,645       1,021,970       4,812        4,036,391            148          61,948
    $1.5 million < $2.0 million                                                                   ** 10         ** 136          * 69     * 126,769       5,352     2,049,684       2,089        334,486        2,281        3,167,164          * 111        * 67,982
    $2.0 million < $3.5 million                                                                    * 47        * 1,381          302       888,912        6,237     3,397,974       2,522        731,947        2,537        4,402,753            343         319,860
    $3.5 million < $5.0 million                                                                    * 75       * 17,806          * 33     * 177,643       1,980     1,644,927        846         193,221        1,135        3,059,310            179         268,018
    $5.0 million < $10.0 million                                                                    45         13,329           103      1,139,772       2,016     2,177,605        746         444,037        1,027        4,323,141            277         993,524
    $10.0 million < $20.0 million                                                                   35         13,636            53       986,952         830      1,413,483        346         243,546          557        4,440,725            192       1,330,149
    $20.0 million or more                                                                           48         34,759            37      2,120,709        448      2,237,512        194         425,808          332      12,191,340             154       4,489,056

All Nontaxable Returns                                                                               0                 0      11,941    36,563,885      49,443    17,381,972      34,007       9,161,502      19,811      24,423,941          15,333      18,966,858
    Under $1.0 million                                                                               0                 0       4,122     5,725,224      23,078     4,789,670      14,817       2,126,540       8,695        5,001,578          3,352         488,898
    $1.0 million < $1.5 million                                                                      0                 0       3,354     6,945,938      11,806     3,652,286       8,470       1,730,207       4,289        3,687,898          3,997       1,631,756
    $1.5 million < $2.0 million                                                                      0                 0       1,787     5,177,582       5,582     2,175,619       3,948       1,432,186       2,620        2,812,150          3,130       2,152,957
    $2.0 million < $3.5 million                                                                      0                 0       1,684     6,991,499       5,355     2,633,480       4,116       1,666,476       2,572        4,471,926          2,862       3,661,265
    $3.5 million < $5.0 million                                                                      0                 0        524      3,240,217       1,755     1,402,663       1,318        773,531          658        1,672,735            835       1,975,155
    $5.0 million < $10.0 million                                                                     0                 0        333      3,731,987       1,332     1,443,994        949         760,081          676        2,968,504            774       3,243,315
    $10.0 million < $20.0 million                                                                    0                 0         98      1,957,910        385        661,475        282         389,146          218        1,887,100            272       2,516,466
    $20.0 million or more                                                                            0                 0         39      2,793,528        148        622,785        107         283,334           83        1,922,050            111       3,297,046

NOTE: Detail may not add to total due to rounding.
* Estimates should be used with caution because of the small number of sample returns
on which they were based.
** Data were combined to prevent disclosure of individual taxpayer data.


[1] The majority of estates file Federal estate tax returns in the year after a decedent's
death. So, in 2001, most returns were filed for deaths that occurred in 2000, for which
the filing threshold was $675,000. Because of filing extensions, however, some returns
were filed in 2001 for deaths that occurred prior to 2000, for which the filing thresholds
were lower.
[2] Gross estate is shown at the value used to determine estate tax liability.
Gross estate could be reported as of date of death or 6 months thereafter
(i.e., alternate valuation method).
[3] The "Farm assets" category does not include farmland. Farmland was included
in the "Other real estate" category.
Source: IRS, Statistics of Income Division, October 2007.

				
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