1. U.S. Code
  2. title 26
  3. subtitle E
  4. chapter 53
  5. subchapter A
  6. part III
  7. § 5821

View all text of Part III [§ 5821 - § 5822]

§ 5821. Making tax
(a) Rate
(b) By whom paid
(c) Payment
(Added Pub. L. 90–618, title II, § 201, Oct. 22, 1968, 82 Stat. 1228; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

CITE AS: 26 USC 5821