§ 2601 Tax imposed
§ 2602 Amount of tax
§ 2603 Liability for tax
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Terms Used In U.S. Code > Title 26 > Subtitle B > Chapter 13 > Subchapter A - Tax Imposed

  • county: includes a parish, or any other equivalent subdivision of a State or Territory of the United States. See 1 USC 2
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Quorum: The number of legislators that must be present to do business.
  • Trustee: A person or institution holding and administering property in trust.