---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stB/ch13/schE"
level: "subchapter"
label: "Subchapter E"
heading: "Applicable Rate; Inclusion Ratio"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stB-ch13-schE"
sections_count: 2
---

# Subchapter E — Applicable Rate; Inclusion Ratio

Title 26 — Internal Revenue Code › Subtitle B — Estate and Gift Taxes › Chapter 13 — Tax on Generation-Skipping Transfers

## Sections

- [§2641. Applicable rate](/usc/26/2641.md)
- [§2642. Inclusion ratio](/usc/26/2642.md)