1. U.S. Code
  2. title 26
  3. subtitle D
  4. chapter 36
  5. subchapter B
  6. § 4471

View all text of Subchapter B [§ 4471 - § 4472]

§ 4471. Imposition of tax
(a) In general
(b) By whom paid
(c) Time of imposition
(Added Pub. L. 101–239, title VII, § 7504(a), Dec. 19, 1989, 103 Stat. 2362.)

CITE AS: 26 USC 4471