26 U.S. Code § 2641. Applicable rate
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(a) General ruleFor purposes of this chapter, the term “applicable rate” means, with respect to any generation-skipping transfer, the product of—
the maximum Federal estate tax rate, and
(b) Maximum Federal estate tax rate
Section applicable to generation-skipping transfers (within the meaning of section 2611 of this title) made after Oct. 22, 1986, except as otherwise provided, see section 1433 of Pub. L. 99–514, set out as a note under section 2601 of this title.
Modification of Generation-Skipping Transfer Tax