Sections
- Subtitle a - Income Taxes .
- Subtitle b - Estate and Gift Taxes .
- Subtitle C - Employment Taxes .
- Subtitle D - Miscellaneous Excise Taxes .
- Chapter 31 - Retail Excise Taxes .
- Chapter 32 - Manufacturers Excise Taxes .
- Chapter 33 - Facilities and Services .
- Chapter 34 - Policies Issued by Foreign Insurers .
- Chapter 35 - Taxes on Wagering .
- Chapter 36 - Certain Other Excise Taxes .
- Chapter 37 - Repealed
- Chapter 38 - Environmental Taxes .
- Registration-required Obligations .
- Chapter 40 - General Provisions Relating to Occupational Taxes .
- Chapter 41 - Public Charities .
- Private Foundations; and Certain Other Tax-exempt Organizations .
- Chapter 43 - Qualified Pension, Etc., Plans .
- Chapter 44 - Qualified Investment Entities .
- Chapter 45 - Repealed
- Chapter 46 - Golden Parachute Payments .
- Chapter 47 - Certain Group Health Plans .
- Subtitle e - Alcohol, Tobacco, and Certain Other Excise Taxes .
- Subtitle f - Procedure and Administration .
- Subtitle g - the Joint Committee on Taxation .
- Subtitle h - Financing of Presidential Election Campaigns .
- Subtitle I - Trust Fund Code .
- Subtitle j - Coal Industry Health Benefits .
- Subtitle k - Group Health Plan Requirements .
Subtitle D - Miscellaneous Excise Taxes .
Chapter 31 - Retail Excise Taxes .
Subchapter a - Luxury Passenger Automobiles .
26 USC 4001 - Sec. 4001. Imposition of tax
26 USC 4002 - Sec. 4002. 1st retail sale; uses, etc. treated as sales; determination of price
26 USC 4003 - Sec. 4003. Special rules
Subchapter b - Special Fuels .
26 USC 4041 - Sec. 4041. Imposition of tax
26 USC 4042 - Sec. 4042. Tax on fuel used in commercial transportation on inland waterways
Subchapter C - Heavy Trucks and Trailers .
26 USC 4051 - Sec. 4051. Imposition of tax on heavy trucks and trailers sold at retail
26 USC 4052 - Sec. 4052. Definitions and special rules
26 USC 4053 - Sec. 4053. Exemptions
Chapter 32 - Manufacturers Excise Taxes .
Subchapter a - Automotive and Related Items .
Part I - gas Guzzlers .
26 USC 4064 - Sec. 4064. Gas guzzler tax
Part II - Tires .
26 USC 4071 - Sec. 4071. Imposition of tax
26 USC 4072 - Sec. 4072. Definitions
26 USC 4073 - Sec. 4073. Exemption for tires with internal wire fastening
Part III - Petroleum Products .
Subpart a - Gasoline and Diesel Fuel .
26 USC 4081 - Sec. 4081. Imposition of tax
26 USC 4082 - Sec. 4082. Exemptions for diesel fuel and kerosene
26 USC 4083 - Sec. 4083. Definitions; special rule; administrative authority
26 USC 4084 - Sec. 4084. Cross references
Subpart b - Aviation Fuel .
26 USC 4091 - Sec. 4091. Imposition of tax
26 USC 4092 - Sec. 4092. Exemptions
26 USC 4093 - Sec. 4093. Definitions
Subpart C - Special Provisions Applicable to Petroleum Products .
26 USC 4101 - Sec. 4101. Registration and bond
26 USC 4102 - Sec. 4102. Inspection of records by local officers
26 USC 4103 - Sec. 4103. Certain additional persons liable for tax where willful failure to pay
Subchapter b - Coal .
26 USC 4121 - Sec. 4121. Imposition of tax
Subchapter C - Certain Vaccines .
26 USC 4131 - Sec. 4131. Imposition of tax
26 USC 4132 - Sec. 4132. Definitions and special rules
Subchapter D - Recreational Equipment .
Part I - Sporting Goods .
26 USC 4161 - Sec. 4161. Imposition of tax
26 USC 4162 - Sec. 4162. Definitions; treatment of certain resales
