Treasury Regulations (26 C.F.R.)
26 CFR § 26.2641-1
Applicable rate of tax.
Official textecfr.govlast amended
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)).
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In this part (37 sections)
- 26.2600-1 · Table of contents.
- 26.2601-1 · Effective dates.
- 26.2611-1 · Generation-skipping transfer defined.
- 26.2612-1 · Definitions.
- 26.2613-1 · Skip person.
- 26.2632-1 · Allocation of GST exemption.
- 26.2641-1 · Applicable rate of tax.
- 26.2642-1 · Inclusion ratio.
- 26.2642-2 · Valuation.
- 26.2642-3 · Special rule for charitable lead annuity trusts.
- 26.2642-4 · Redetermination of applicable fraction.
- 26.2642-5 · Finality of inclusion ratio.
- 26.2642-6 · Qualified severance.
- 26.2642-7 · Relief under section 2642(g)(1).
- 26.2651-1 · Generation assignment.
- 26.2651-2 · Individual assigned to more than 1 generation.
- 26.2651-3 · Effective dates.
- 26.2652-1 · Transferor defined; other definitions.
- 26.2652-2 · Special election for qualified terminable interest property.
- 26.2653-1 · Taxation of multiple skips.
- 26.2654-1 · Certain trusts treated as separate trusts.
- 26.2662-1 · Generation-skipping transfer tax return requirements.
- 26.2663-1 · Recapture tax under section 2032A.
- 26.2663-2 · Application of chapter 13 to transfers by nonresidents not…
- 26.6011-4 · Requirement of statement disclosing participation in…
- 26.6060-1 · Reporting requirements for tax return preparers.
- 26.6081-1 · Automatic extension of time for filing generation-skipping…
- 26.6107-1 · Tax return preparer must furnish copy of return to taxpayer…
- 26.6109-1 · Tax return preparers furnishing identifying numbers for…
- 26.6694-1 · Section 6694 penalties applicable to tax return preparer.
- 26.6694-2 · Penalties for understatement due to an unreasonable…
- 26.6694-3 · Penalty for understatement due to willful, reckless, or…
- 26.6694-4 · Extension of period of collection when preparer pays 15…
- 26.6695-1 · Other assessable penalties with respect to the preparation…
- 26.6696-1 · Claims for credit or refund by tax return preparers.
- 26.7701-1 · Tax return preparer.
- 26.7701-2 · Definitions; spouse, husband and wife, husband, wife,…