26 CFR 26.2641-1 - Applicable rate of tax.

§ 26.2641-1 Applicable rate of tax.
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)).

Title 26 published on 2015-04-01.

No entries appear in the Federal Register after this date, for 26 CFR Part 26.

This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.

This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].

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United States Code

Title 26 published on 2015-04-01

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 26 CFR Part 26 after this date.

  • 2015-08-07; vol. 80 # 152 - Friday, August 7, 2015
    1. 80 FR 47430 - Guidance Under Section 529A: Qualifies ABLE Programs; Correction
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, Internal Revenue Service
      Correction to a notice of proposed rulemaking and notice of public hearing.
      Written or electronic comments and request for a public hearing for the notice of proposed rulemaking at 80 FR 35602, June 22, 2015, are still being accepted and must be received by September 21, 2015.
      26 CFR Parts 1, 25, 26, and 301