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PART I⁠—TAX IMPOSED — Front Matter

Chap.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.