26 USC Subtitle B, CHAPTER 11, Subchapter A, PART I: Front Matter
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26 USC Subtitle B, CHAPTER 11, Subchapter A, PART I: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle B-Estate and Gift TaxesCHAPTER 11-ESTATE TAXSubchapter A-Estates of Citizens or ResidentsPART I-TAX IMPOSED
Jump To: MiscellaneousAmendments

PART I-TAX IMPOSED

Sec.
2001.
Imposition and rate of tax.
2002.
Liability for payment.

        

Editorial Notes

Amendments

1976- Pub. L. 94–455, title XX, §2001(c)(1)(N)(i), Oct. 4, 1976, 90 Stat. 1853 , substituted "Imposition and rate of tax" for "Rate of tax" in item 2001.