U.S. Code > Title 26 Internal Revenue Code > Subtitle B—Estate and Gift Taxes (§§ 2001—2801) > CHAPTER 13—TAX ON GENERATION-SKIPPING TRANSFERS (§§ 2601—2664) > Subchapter A—Tax Imposed (§§ 2601—2604) > § 2602. Amount of tax

§ 2602. Amount of tax

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).