From "Table 13.21-- TOP WEALTHHOLDERS: 1962 TO 1989":
Top wealthholders are defined as persons with a gross estate in excess of specified amounts, rising from $60,000 in 1962 to $600,000 in 1989.
From "Top 12 States for Wealthy Taxpayers, as Defined by the IRS":
The Internal Revenue Service defines wealthy individuals using the estate tax threshold, calling this group "top wealthholders." In 2019, the most recent year for which data is available, the threshold was $11.4 million.
And then there is "The Share of Top Wealth-Holders in Personal Wealth, 1922-56":
As defined in the text, a "top wealth-holder"is a living person with more wealth than the estate tax exemption level.
They look at top wealthholders as a fraction of the total population, and their share of the total wealth, and that sort of thing. But I don't find a list of estate tax exemption levels by date.
They also say data after 1948 is not comparable with earlier data because the marital deduction was introduced that year.
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