26 U.S.C. § 2641
Applicable rate
United States · Title 26 — INTERNAL REVENUE CODE · Status: effective
Cite this
- Citation
- 26 U.S.C. § 2641, Applicable rate, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/463254
- Permanent ID
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Full text
For purposes of this chapter, the term “applicable rate” means, with respect to any generation-skipping transfer, the product of—
For purposes of subsection (a), the term “maximum Federal estate tax rate” means the maximum rate imposed by section 2001 on the estates of decedents dying at the time of the taxable distribution, taxable termination, or direct skip, as the case may be.
Legislative history
The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone.
- Tax Reform Act of 1986House: no recorded tallySenate: no recorded tally