# 26 C.F.R. § 26.2641-1 (2026): Applicable rate of tax

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T26_P26_S26_2641_1

## Section

- **Citation:** 26 C.F.R. § 26.2641-1 (2026)
- **Heading:** Applicable rate of tax
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Title 26 CFR: Internal Revenue / Chapter I: INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY / Part 26: GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 / § 26.2641-1: § 26.2641-1   Applicable rate of tax.

## Text

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)).

## Nearby sections

- [26 C.F.R. § 26.2600-1 (2026) § 26.2600-1   Table of contents.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P26_S26_2600_1.md)
- [26 C.F.R. § 26.2601-1 (2026) § 26.2601-1   Effective dates.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P26_S26_2601_1.md)
- [26 C.F.R. § 26.2611-1 (2026) § 26.2611-1   Generation-skipping transfer defined.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P26_S26_2611_1.md)
- [26 C.F.R. § 26.2612-1 (2026) § 26.2612-1   Definitions.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P26_S26_2612_1.md)
- [26 C.F.R. § 26.2613-1 (2026) § 26.2613-1   Skip person.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P26_S26_2613_1.md)
- [26 C.F.R. § 26.2632-1 (2026) § 26.2632-1   Allocation of GST exemption.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P26_S26_2632_1.md)
- [26 C.F.R. § 26.2641-1 (2026) § 26.2641-1   Applicable rate of tax.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P26_S26_2641_1.md)
- [26 C.F.R. § 26.2642-1 (2026) § 26.2642-1   Inclusion ratio.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P26_S26_2642_1.md)
- [26 C.F.R. § 26.2642-2 (2026) § 26.2642-2   Valuation.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P26_S26_2642_2.md)
- [26 C.F.R. § 26.2642-3 (2026) § 26.2642-3   Special rule for charitable lead annuity trusts.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P26_S26_2642_3.md)
- [26 C.F.R. § 26.2642-4 (2026) § 26.2642-4   Redetermination of applicable fraction.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P26_S26_2642_4.md)
- [26 C.F.R. § 26.2642-5 (2026) § 26.2642-5   Finality of inclusion ratio.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P26_S26_2642_5.md)
- [26 C.F.R. § 26.2642-6 (2026) § 26.2642-6   Qualified severance.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P26_S26_2642_6.md)
- [26 C.F.R. § 26.2642-7 (2026) § 26.2642-7   Relief under section 2642(g)(1).](https://www.frixlaw.com/law-library/statutes/CFR_T26_P26_S26_2642_7.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T26_P26_S26_2641_1. Check the current official text before relying on it. Not legal advice.