26 U.S.C. § 2602. Amount of tax

The amount of the tax imposed by section 2601 is—

  1. (1)
    (1)the taxable amount (determined under subchapter C), multiplied by
  2. (2)
    (2)the applicable rate (determined under subchapter E).
(Added Pub. L. 94–455, title XX, § 2006(a), Oct. 4, 1976, 90 Stat. 1879; amended Pub. L. 95–600, title VII, § 702(h)(2), (n)(4), Nov. 6, 1978, 92 Stat. 2931, 2936; Pub. L. 97–34, title IV, § 403(a)(2)(B), Aug. 13, 1981, 95 Stat. 301; Pub. L. 99–514, title XIV, § 1431(a), Oct. 22, 1986, 100 Stat. 2718.)