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    26 USC PART I - TAX IMPOSED                                 01/08/2008

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    TITLE 26 - INTERNAL REVENUE CODE


    Subtitle B - Estate and Gift Taxes


    CHAPTER 11 - ESTATE TAX


    Subchapter A - Estates of Citizens or Residents


    PART I - TAX IMPOSED

-HEAD-


                           PART I - TAX IMPOSED                       

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    Sec.                                                     


    2001.       Imposition and rate of tax.                           


    2002.       Liability for payment.                                

                                AMENDMENTS                            


      1976 - Pub. L. 94-455, title XX, Sec. 2001(c)(1)(N)(i), Oct. 4,


    1976, 90 Stat. 1853, substituted "Imposition and rate of tax" for


    "Rate of tax" in item 2001.