### Question
How does Estate and Gift Taxes define estate tax inclusion period?


### Answer
Under *26 U.S.C. § 2642*, **estate tax inclusion period** is defined as:

> any period after the transfer described in paragraph (1) during which the value of the property involved in such transfer would be includible in the gross estate of the transferor under chapter 11 if he died

#### Citation:
  - *26 U.S.C. § 2642*
  - Heading: **Subtitle B-Estate and Gift Taxes > CHAPTER 13-TAX ON GENERATION-SKIPPING TRANSFERS > Subchapter E-Applicable Rate; Inclusion Ratio**

