CHAPTER 13— TAX ON GENERATION-SKIPPING TRANSFERS›Subchapter A— Tax Imposed

§ 2602. Amount of tax

26 U.S.C. Subtitle B — Estate and Gift Taxes (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States

The amount of the tax imposed by section 2601 is—

(1) the taxable amount (determined under subchapter C), multiplied by

(2) the applicable rate (determined under subchapter E).

(Added Pub. L. 94–455, title XX, § 2006(a), Oct. 4, 1976, 90 Stat. 1879; amended Pub. L. 95–600, title VII, § 702(h)(2), (n)(4), Nov. 6, 1978, 92 Stat. 2931, 2936; Pub. L. 97–34, title IV, § 403(a)(2)(B), Aug. 13, 1981, 95 Stat. 301; Pub. L. 99–514, title XIV, § 1431(a), Oct. 22, 1986, 100 Stat. 2718.)

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▸Contents — 26 U.S.C. Subtitle B — Estate and Gift Taxes (Internal Revenue Code)

26 U.S.C. Subtitle B — Estate and Gift Taxes (Internal Revenue Code)

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