26 USC 4661 - Imposition of tax

U.S Code last checked for updates: Feb 22, 2025

§ 4661.

Imposition of tax

(a)

General rule

(b)

Amount of Tax

(c)

Termination

(Added Pub. L. 96–510, title II, § 211(a), Dec. 11, 1980, 94 Stat. 2798; amended Pub. L. 99–499, title V, § 513(a), Oct. 17, 1986, 100 Stat. 1761; Pub. L. 99–509, title VIII, § 8032(c)(3), Oct. 21, 1986, 100 Stat. 1958; Pub. L. 117–58, div. H, title II, § 80201(a)(1), (b)(1), Nov. 15, 2021, 135 Stat. 1328, 1329.)

cite as: 26 USC 4661