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.
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).