{"data":{"id":"us/26-u.s.c.-2602","jurisdiction":"us","citation":"26 U.S.C. § 2602","heading":"Amount of tax","body":"The amount of the tax imposed by section 2601 is—(1) the taxable amount (determined under subchapter C), multiplied by (2) the applicable rate (determined under subchapter E).","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 13—TAX ON GENERATION-SKIPPING TRANSFERS"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"e5e3b06f8d53791a4ec10fce042c64e95a2ce03d28b05b779d682adcd8039621","source_id":"us","stale":false,"prev":"us/26-u.s.c.-2601","next":"us/26-u.s.c.-2603"},"notice":"GroundRules: Original legal text. Not legal advice."}