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26 U.S.C. § 2602

Title 26Chapter 13Current through PL 116-220~1 min readLast updated: March 30, 2026View on OLRC →
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§ 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).

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