US Code · Through Public Law 119-103 (09/02/2026)

26 U.S.C. § 2602: Amount of tax

Where this section sits in the code

Title 26—INTERNAL REVENUE CODE
CHAPTER 13—TAX ON GENERATION-SKIPPING TRANSFERS

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).

Collected 2026-09-10T05:58:25Z. Source file · JSON

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