U.S Code last checked for updates: Dec 04, 2025
§ 3221.
Rate of tax
(a)
Tier 1 tax
(b)
Tier 2 tax
(c)
Cross reference
(Aug. 16, 1954, ch. 736, 68A Stat. 433; Aug. 31, 1954, ch. 1164, pt. II, § 206(a), 68 Stat. 1040; Pub. L. 86–28, pt. II, § 201(d), May 19, 1959, 73 Stat. 29; Pub. L. 88–133, title II, § 202, Oct. 5, 1963, 77 Stat. 221; Pub. L. 89–97, title I, §§ 105(b)(3), 111(c)(3), July 30, 1965, 79 Stat. 335, 342; Pub. L. 89–212, §§ 4, 5(c), Sept. 29, 1965, 79 Stat. 861, 862;
cite as: 26 USC 3221