FA-62670 / Tax bracket computation / Member archive

Lifetime gifts are left out of the tentative tax base · case 05

An estate after large gifts is taxed in lower brackets than the cumulative transfers warrant.

Member previewVariant 5 · 3 implementations · 6 checks per implementation

Case contract

solve(estate, gifts, dsue): stipulated unified transfer tax in whole dollars. T is the progressive schedule 18% to 10000 rising to 40% above 1000000. The exclusion is 13610000 + dsue; the unified credit is T(exclusion). Tentative tax = T(estate + gifts). Gift credit = max(0, T(gifts) - unified credit). Tax = max(0, tentative - gift credit - unified credit), returned in integer cents.

Why this case matters

Tax computations hinge on which slice, threshold, ordering and rounding rule applies at each step; a misplaced boundary silently misstates liabilities.

One recorded failure

Sample boundary fixture

This sample comes from the broken implementation of a controlled reproducer.

Boundary fixture	Actual	Expected	Outcome
regression gifts-in-base 1	`0`	`228145920`	Failed

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