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TITLE 26 > Subtitle E > CHAPTER 52 > Subchapter A

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

  • § 5701. Rate of tax
  • § 5702. Definitions
  • § 5703. Liability for tax and method of payment
  • § 5704. Exemption from tax
  • § 5705. Credit, refund, or allowance of tax
  • § 5706. Drawback of tax
  • [§ 5707. Repealed.]
  • § 5708. Losses caused by disaster

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