1. U.S. Code
  2. title 26
  3. subtitle C
  4. chapter 22
  5. subchapter E
  6. § 3241

Collapse to view only § 3241. Determination of tier 2 tax rate based on average account benefits ratio

§ 3241. Determination of tier 2 tax rate based on average account benefits ratio
(a) In general
(b) Tax rate schedule
(c) Definitions related to determination of rates of tax
(1) Average account benefits ratio
(2) Account benefits ratio
(d) Notice
(Added Pub. L. 107–90, title II, § 204(d), Dec. 21, 2001, 115 Stat. 892.)

CITE AS: 26 USC 3241