StacksVerified U.S. federal law reference

26 U.S.C. § 2602 — Amount of tax

Verified against govinfo.gov as of June 20, 2026View official text on govinfo.gov ↗
The amount of the tax imposed by section 2601 is—
  1. (1)the taxable amount (determined under subchapter C), multiplied by
  2. (2)the applicable rate (determined under subchapter E).