Title 26Subchapter

Subchapter A—Definitions; Rate and Payment of Tax; Exemption From Tax; and Refund and Drawback of Tax

Contents

  1. § 5701. Rate of tax
  2. § 5702. Definitions
  3. § 5703. Liability for tax and method of payment
  4. § 5704. Exemption from tax
  5. § 5705. Credit, refund, or allowance of tax
  6. § 5706. Drawback of tax
  7. [§5707. Repealed. Pub. L. 89–44, title V, §501(g), June 21, 1965, 79 Stat. 150]
  8. § 5708. Losses caused by disaster