US Code

Public Law 119-102 (07/12/2026) , except 119-101

Subchapter A Determination of Tax Liability

Browse 0 units and 5 sections in Subchapter A Determination of Tax Liability of Title 26.

Sections in Subchapter A

§ 2501 Imposition of tax § 2502 Rate of tax § 2503 Taxable gifts § 2504 Taxable gifts for preceding calendar periods § 2505 Unified credit against gift tax