The amount of the tax imposed by section 2601 is—
((1)) the taxable amount (determined under subchapter C), multiplied by
((2)) the applicable rate (determined under subchapter E).
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Title 26
Amount of tax
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The amount of the tax imposed by section 2601 is—
((1)) the taxable amount (determined under subchapter C), multiplied by
((2)) the applicable rate (determined under subchapter E).