Current through Pub. L. 119-100Open in workspace

§ 2602 Amount of tax

The amount of the tax imposed by section is—

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

(2) the applicable rate (determined under subchapter E).

(Added Pub. L. 94–455, title XX, § 2006(a), Oct. 4, 1976, 90 Stat. 1879; amended Pub. L. 95–600, title VII, § 702(h)(2), (n)(4), Nov. 6, 1978, 92 Stat. 2931, 2936; Pub. L. 97–34, title IV, § 403(a)(2)(B), Aug. 13, 1981, 95 Stat. 301; Pub. L. 99–514, title XIV, § 1431(a), Oct. 22, 1986, 100 Stat. 2718.)

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 2602

Source: decipher.legal/usc/26/2602 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)