U.S. Code / Title 26 — Internal Revenue Code / Subtitle D—Miscellaneous Excise TaxesTitle 26ChapterChapter 32—Manufacturers Excise TaxesContentsSubchapter A—Automotive and Related ItemsSubchapter B—CoalSubchapter C—Certain VaccinesSubchapter D—Recreational Equipment[Subchapter E—Repealed]Subchapter F—Special Provisions Applicable to Manufacturers TaxSubchapter G—Exemptions, Registration, Etc.