# 26 U.S.C. § 2602: Amount of tax

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s2602>. Cite pinpoints as 26 U.S.C. § 2602(a)(1).

The amount of the tax imposed by section 2601 is—

## § 2602(1)

the taxable amount (determined under subchapter C), multiplied by

## § 2602(2)

the applicable rate (determined under subchapter E).

## Connections

Cites: § 2601 Tax imposed

Cited by: none

## Amendments

- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1879
- 1978-11-06: [Pub. L. 95-600](/26/act/95-600.md), 92 Stat. 2931
- 1981-08-13: [Pub. L. 97-34](/26/act/97-34.md), 95 Stat. 301
- 1986-10-22: [Pub. L. 99-514](/26/act/99-514.md), 100 Stat. 2718