### Question
What does maximum Federal estate tax rate mean?


### Answer
**Maximum Federal estate tax rate** has the following meaning in *26 U.S.C. § 2641*:

> the maximum rate imposed by section 2001 on the estates of decedents dying at the time of the taxable distribution, taxable termination, or direct skip, as the case may be

#### Citation:
  - *26 U.S.C. § 2641*
  - Heading: **Subtitle B-Estate and Gift Taxes > CHAPTER 13-TAX ON GENERATION-SKIPPING TRANSFERS > Subchapter E-Applicable Rate; Inclusion Ratio**

