Tax Notes logo
HOMETAX NOTES RESEARCHFEDERALINTERNAL REVENUE CODE OF 1986

Sec. 2602 Amount of tax

  • Internal Revenue Code of 1986
  • SUBTITLE B -- ESTATE AND GIFT TAXES
  • Chapter 13 -- Tax on Certain Generation-skipping Transfers
  • Subchapter A -- Tax Imposed

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).

Copy RID