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26 CFR 26.2642-1 - Inclusion ratio. - Cornell Law School
The inclusion ratio is .60 (1 .40). If the maximum Federal estate tax rate is 55 percent at the time of a GST, the rate of tax applicable
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2001 - Instructions for Form 709
The gift tax. 25.2503-6. does not apply to an amount you paid on. Transfers subject to the GST tax are. Qualified disclaimers. A donees refusal.
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26 USC 2642: Inclusion ratio
An allocation of GST exemption under section 2632 that demonstrates an intent to have the lowest possible inclusion ratio with respect to a transfer or a trust
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