maximum Federal estate tax rate

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.

Source

26 USC § 2641(b)


Scoping language

None identified, default scope is assumed to be the parent (subchapter E) of this section.
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