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U.S Code last checked for updates: Oct 17, 2024
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Title 26
Subtitle B
Chapter 13
Subchapter A
§ 2602. Amount of tax...
[§ 2604. Repealed....
§ 2602. Amount of tax...
[§ 2604. Repealed....
U.S. Code
Notes
§ 2603.
Liability for tax
(a)
Personal liability
(1)
Taxable distributions
(2)
Taxable termination
(3)
Direct skip
(b)
Source of tax
(c)
Cross reference
(Added
Pub. L. 94–455, title XX, § 2006(a)
,
Oct. 4, 1976
,
90 Stat. 1881
; amended
Pub. L. 99–514, title XIV, § 1431(a)
,
Oct. 22, 1986
,
100 Stat. 2718
.)
cite as:
26 USC 2603
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