skip navigation



NOTES:


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

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.


LII has no control over and does not endorse any external Internet site that contains links to or references LII.
Study law abroad: Cornell Paris Institute