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Treasury Regulations · 26 CFR

§ 26.2641-1. Applicable rate of tax.

In effect eCFR current as of October 15, 2026

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

Regulation under 26 U.S.C. § 2641

Cite as 26 CFR § 26.2641-1

At a glance

Read from the text and its source citation. Not part of the regulation.

Status
In the current eCFR
Source
T.D. 8644, 60 FR 66903, Dec. 27, 1995, unless otherwise noted.
Issued under
26 U.S.C. § 2641
Length
62 words · about 1 min to read
Cross-references
cites 1 Code section and 1 regulation; cited by 1

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)).

Cross-references

Computed from the citations in the text of 26 CFR.

Code sections it cites

Regulations it cites

Cited by 1 other regulation

Where it sits in 26 CFR

  1. Subchapter B Estate and gift taxes
  2. Part 26 Generation-skipping transfer tax regulations under the tax reform act of 1986

Nearby sections