United States Code

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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.