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U.S. Code Title 26
Subtitle E
Chapter 52
Subchapter A
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Subchapter A: Definitions; Rate and Payment of Tax; Exemption From Tax; and Refund and Drawback of Tax
Section 5701: Rate of tax
Section 5702: Definitions
Section 5703: Liability for tax and method of payment
Section 5704: Exemption from tax
Section 5705: Credit, refund, or allowance of tax
Section 5706: Drawback of tax
[Section 5707: Repealed. Pub. L. 89–44, title V, § 501(g), June 21, 1965, 79 Stat. 150]
Section 5708: Losses caused by disaster