Subtitle D: Miscellaneous Excise Taxes
Chapter 31: RETAIL EXCISE TAXES
- [Subchapter A: Repealed]
- [Section 4001 to 4003: Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(103)(A), Dec. 19, 2014, 128 Stat. 4052]
- Subchapter B: Special Fuels
- Subchapter C: Heavy Trucks and Trailers
Chapter 32: MANUFACTURERS EXCISE TAXES
- Subchapter A: Automotive and Related Items
- Subchapter B: Coal
- Subchapter C: Certain Vaccines
- Subchapter D: Recreational Equipment
- Part I: SPORTING GOODS
- [Part II: REPEALED]
- Part III: FIREARMS
- Subchapter E: Medical Devices
- Subchapter F: Special Provisions Applicable to Manufacturers Tax
- Section 4216: Definition of price
- Section 4217: Leases
- Section 4218: Use by manufacturer or importer considered sale
- Section 4219: Application of tax in case of sales by other than manufacturer or importer
- [Section 4220 to 4225: Repealed. Pub. L. 85–859, title I, § 119(a), Sept. 2, 1958, 72 Stat. 1282]
- Subchapter G: Exemptions, Registration, Etc.
- Section 4221: Certain tax-free sales
- Section 4222: Registration
- Section 4223: Special rules relating to further manufacture
- [Section 4224: Repealed. Pub. L. 89–44, title I, § 101(b)(5), June 21, 1965, 79 Stat. 136]
- Section 4225: Exemption of articles manufactured or produced by Indians
- [Section 4226: Repealed. Pub. L. 94–455, title XIX, § 1904(a)(4), Oct. 4, 1976, 90 Stat. 1811]
- Section 4227: Cross reference
Chapter 33: FACILITIES AND SERVICES
- [Subchapter A: Repealed]
- [Section 4231 to 4234: Repealed. Pub. L. 89–44, title III, § 301, June 21, 1965, 79 Stat. 145]
- [Section 4241 to 4243: Repealed. Pub. L. 89–44, title III, § 301, June 21, 1965, 79 Stat. 145]
- Subchapter B: Communications
- Subchapter C: Transportation by Air
- [Subchapter D: Repealed]
- [Section 4286, 4287: Repealed. Pub. L. 89–44, title III, § 304, June 21, 1965, 79 Stat. 148]
- Subchapter E: Special Provisions Applicable to Services and Facilities Taxes
- Section 4291: Cases where persons receiving payment must collect tax
- [Section 4292: Repealed. Pub. L. 94–455, title XIX, § 1904(a)(9), Oct. 4, 1976, 90 Stat. 1812]
- Section 4293: Exemption for United States and possessions
- [Section 4294, 4295: Repealed. Pub. L. 94–455, title XIX, § 1904(a)(10), (11), Oct. 4, 1976, 90 Stat. 1812]
Chapter 34: TAXES ON CERTAIN INSURANCE POLICIES
Chapter 35: TAXES ON WAGERING
Chapter 36: CERTAIN OTHER EXCISE TAXES
- Subchapter A: Harbor Maintenance Tax
- Subchapter B: Transportation by Water
- [Subchapter C: Repealed]
- [Section 4471 to 4474: Repealed. Pub. L. 89–44, title IV, § 404, June 21, 1965, 79 Stat. 149]
- Subchapter D: Tax on Use of Certain Vehicles
- [Subchapter E: Repealed]
- [Section 4491 to 4494: Repealed. Pub. L. 97–248, title II, § 280(c)(1), Sept. 3, 1982, 96 Stat. 564]
- [Subchapter F: Repealed]
- [Section 4495 to 4498: Repealed. Pub. L. 105–34, title XIV, § 1432(b)(1), Aug. 5, 1997, 111 Stat. 1050]
[Chapter 37: REPEALED]
- [Section 4501 to 4503: Repealed. Pub. L. 101–508, title XI, § 11801(a)(48), Nov. 5, 1990, 104 Stat. 1388–522]
Chapter 38: ENVIRONMENTAL TAXES
Chapter 40: GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES
- Section 4901: Payment of tax
- Section 4902: Liability of partners
- Section 4903: Liability in case of business in more than one location
- Section 4904: Liability in case of different businesses of same ownership and location
- Section 4905: Liability in case of death or change of location
- Section 4906: Application of State laws
- Section 4907: Federal agencies or instrumentalities
Chapter 42: PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS
- Subchapter A: Private Foundations
- Section 4940: Excise tax based on investment income
- Section 4941: Taxes on self-dealing
- Section 4942: Taxes on failure to distribute income
- Section 4943: Taxes on excess business holdings
- Section 4944: Taxes on investments which jeopardize charitable purpose
- Section 4945: Taxes on taxable expenditures
- Section 4946: Definitions and special rules
- Section 4947: Application of taxes to certain nonexempt trusts
- Section 4948: Application of taxes and denial of exemption with respect to certain foreign organizations
- Subchapter B: Black Lung Benefit Trusts
- Subchapter C: Political Expenditures of Section 501(c)(3) Organizations
- Subchapter D: Failure by Certain Charitable Organizations To Meet Certain Qualification Requirements
- Subchapter E: Abatement of First and Second Tier Taxes in Certain Cases
- Subchapter F: Tax Shelter Transactions
- Subchapter G: Donor Advised Funds
- Subchapter H: Excise Tax Based on Investment Income of Private Colleges and Universities
Chapter 43: QUALIFIED PENSION, ETC., PLANS
- Section 4971: Taxes on failure to meet minimum funding standards
- Section 4972: Tax on nondeductible contributions to qualified employer plans
- Section 4973: Tax on excess contributions to certain tax-favored accounts and annuities
- Section 4974: Excise tax on certain accumulations in qualified retirement plans
- Section 4975: Tax on prohibited transactions
- Section 4976: Taxes with respect to funded welfare benefit plans
- Section 4977: Tax on certain fringe benefits provided by an employer
- Section 4978: Tax on certain dispositions by employee stock ownership plans and certain cooperatives
- [Section 4978A: Repealed. Pub. L. 101–239, title VII, § 7304(a)(2)(C)(i), Dec. 19, 1989, 103 Stat. 2353]
- [Section 4978B: Repealed. Pub. L. 104–188, title I, § 1602(b)(5)(A), Aug. 20, 1996, 110 Stat. 1834]
- Section 4979: Tax on certain excess contributions
- Section 4979A: Tax on certain prohibited allocations of qualified securities
- Section 4980: Tax on reversion of qualified plan assets to employer
- [Section 4980A: Repealed. Pub. L. 105–34, title X, § 1073(a), Aug. 5, 1997, 111 Stat. 948]
- Section 4980B: Failure to satisfy continuation coverage requirements of group health plans
- Section 4980C: Requirements for issuers of qualified long-term care insurance contracts
- Section 4980D: Failure to meet certain group health plan requirements
- Section 4980E: Failure of employer to make comparable Archer MSA contributions
- Section 4980F: Failure of applicable plans reducing benefit accruals to satisfy notice requirements
- Section 4980G: Failure of employer to make comparable health savings account contributions
- Section 4980H: Shared responsibility for employers regarding health coverage
- Section 4980I: Excise tax on high cost employer-sponsored health coverage