Federal · Title 26 — Internal Revenue Code
26 U.S.C. § 2641: Applicable rate
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the maximum Federal estate tax rate, and the inclusion ratio with respect to the transfer. 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.
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