§ 26.2641-1 Applicable rate of tax.

26 C.F.R. Part 26 — Generation-Skipping Transfer Tax Regulations Under The Tax Reform Act Of 1986 · 2026 edition · updated 2026-10-04 · United States

The rate of tax applicable to any GST (applicable rate) is determined by multiplying the maximum Federal estate tax rate in effect at the time of the GST by the inclusion ratio (as defined in § 26.2642-1). For this purpose, the maximum Federal estate tax rate is the maximum rate set forth under section 2001(c) (without regard to section 2001(c)(2)).

Get a plain-English answer with a citation back to this text.

Ask AI about this code

Export this section

▸Contents — 26 C.F.R. Part 26 — Generation-Skipping Transfer Tax Regulations Under The Tax Reform Act Of 1986

26 C.F.R. Part 26 — Generation-Skipping Transfer Tax Regulations Under The Tax Reform Act Of 1986

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.