26 U.S.C. § 2602
§ 2602. Amount of tax
No plain-English explainer yet. Below is the official text. Explainers are being added section by section.
History
Added in 1976 by the Tax Reform Act of 1976. Last changed October 22, 1986 by the Tax Reform Act of 1986.
Every change, newest first (4)
- October 22, 1986Tax Reform Act of 1986
- August 13, 1981Economic Recovery Tax Act of 1981
- November 6, 1978Revenue Act of 1978
- October 4, 1976Tax Reform Act of 1976 · added this section
The law as written
Current through Public Law 119-102. Amendment notes omitted.
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).