26 U.S.C. § 2602
Amount of tax
The amount of the tax imposed by section 2601 is—
the taxable amount (determined under subchapter C), multiplied by
the applicable rate (determined under subchapter E).
Source: view the official text
Nearby sections (25 sections)
- 2514 · Powers of appointment
- 2515 · Treatment of generation-skipping transfer tax
- 2515A · Repealed. Pub. L. 97–34, title IV, § 403(c)(3)(B), Aug. 13,…
- 2516 · Certain property settlements
- 2517 · Repealed. Pub. L. 99–514, title XVIII, § 1852(e)(2)(A), Oct. 22,…
- 2518 · Disclaimers
- 2519 · Dispositions of certain life estates
- 2521 · Repealed. Pub. L. 94–455, title XX, § 2001(b)(3), Oct. 4, 1976,…
- 2522 · Charitable and similar gifts
- 2523 · Gift to spouse
- 2524 · Extent of deductions
- 2601 · Tax imposed
- 2602 · Amount of tax
- 2603 · Liability for tax
- 2604 · Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(95)(B)(i),…
- 2611 · Generation-skipping transfer defined
- 2612 · Taxable termination; taxable distribution; direct skip
- 2613 · Skip person and non-skip person defined
- 2614 · Omitted
- 2621 · Taxable amount in case of taxable distribution
- 2622 · Taxable amount in case of taxable termination
- 2623 · Taxable amount in case of direct skip
- 2624 · Valuation
- 2631 · GST exemption
- 2632 · Special rules for allocation of GST exemption