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26 U.S.C. § 2602 — Amount of tax

submitted 50 years ago by Pub. L. 94-455 to r/title-26-INTERNAL-REVENUE-CODE · 28 words · no verdicts yet

in plain englishAI-generated · not legal advice

A translation hasn’t been published for this section yet. The official text below is complete and authoritative.

the actual law source: uscode.house.gov ↗public domain

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).

Source credit: (Added Pub. L. 94–455, title XX, § 2006(a), Oct. 4, 1976, 90 Stat. 1879; amended Pub. L. 95–600, title VII, § 702(h)(2), (n)(4), Nov. 6, 1978, 92 Stat. 2931, 2936; Pub. L. 97–34, title IV, § 403(a)(2)(B), Aug. 13, 1981, 95 Stat. 301; Pub. L. 99–514, title XIV, § 1431(a), Oct. 22, 1986, 100 Stat. 2718.)

history & why it existsrecord from the source credit
  • 1976Enacted · Pub. L. 94-455 · 90 Stat. 1879
  • 1978Amended · Pub. L. 95-600 · 92 Stat. 2931, 2936
  • 1981Amended · Pub. L. 97-34 · 95 Stat. 301
  • 1986Amended · Pub. L. 99-514 · 100 Stat. 2718

A history note hasn’t been published yet. The record shows enactment by Pub. L. 94-455 on 1976-10-04.

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