View all text of Subchapter A [§ 2601 - § 2604]
§ 2603. Liability for tax
(a) Personal liability
(1) Taxable distributions
(2) Taxable termination
(3) Direct skip
(b) Source of tax
(c) Cross reference
(Added Pub. L. 94–455, title XX, § 2006(a), Oct. 4, 1976, 90 Stat. 1881; amended Pub. L. 99–514, title XIV, § 1431(a), Oct. 22, 1986, 100 Stat. 2718.)