26 U.S.C. § 2602
Title 26
Chapter 13
Current through PL 116-220
~1 min read
Last updated: March 30, 2026
View on OLRC →
Sections in this chapter
§ 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).
Change History
No amendments tracked yet for this section.
Change history will appear here automatically when the pipeline detects modifications between US Code release points.