26 U.S. Code Part I - TAX IMPOSED

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

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.


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