From TaxAlmanac, A Free Online Resource
From TaxAlmanac
Index | Prev | Next
TITLE 26 - INTERNAL REVENUE CODE
This version of the Internal Revenue Code is up to date and current.
Subtitle D - Miscellaneous Excise Taxes
- CHAPTER 31 - RETAIL EXCISE TAXES
- Subchapter A - Luxury Passenger Automobiles
- Sec. 4001. Imposition of tax
- Sec. 4002. 1st retail sale; uses, etc. treated as sales; determination of price
- Sec. 4003. Special rules
- Subchapter B - Special Fuels
- Sec. 4041. Imposition of tax
- Sec. 4042. Tax on fuel used in commercial transportation on inland waterways
- Subchapter C - Heavy Trucks and Trailers
- Sec. 4051. Imposition of tax on heavy trucks and trailers sold at retail
- Sec. 4052. Definitions and special rules
- Sec. 4053. Exemptions
- CHAPTER 32 - MANUFACTURERS EXCISE TAXES
- Subchapter A - Automotive and Related Items
- PART I - GAS GUZZLERS
- (Sec. 4061 to 4063. Repealed. Pub. L. 98-369, div. A, title VII, Sec. 735(a)(1), July 18, 1984, 98 Stat. 980)
- Sec. 4064. Gas guzzler tax
- PART II - TIRES
- Sec. 4071. Imposition of tax
- Sec. 4072. Definitions
- Sec. 4073. Exemptions
- PART III - PETROLEUM PRODUCTS
- Subpart A - Motor and aviation fuels
- Sec. 4081. Imposition of tax
- Sec. 4082. Exemptions for diesel fuel and kerosene
- Sec. 4083. Definitions; special rule; administrative authority
- Sec. 4084. Cross references
- Subpart B - Aviation Fuel - REPEALED
- Sec. 4091. Imposition of tax -REPEALED
- Sec. 4092. Exemptions - REPEALED
- Sec. 4093. Definitions - REPEALED
- Subpart B - Special Provisions Applicable to fuels tax
- Sec. 4101. Registration and bond
- Sec. 4102. Inspection of records by local officers
- Sec. 4103. Certain additional persons liable for tax where willful failure to pay
- Sec. 4104. Information reporting for persons claiming certain tax benefits.
- Sec. 4105. Two-party exchanges
- Subchapter B - Coal
- Sec. 4121. Imposition of tax
- Subchapter C - Certain Vaccines
- Sec. 4131. Imposition of tax
- Sec. 4132. Definitions and special rules
- Subchapter D - Recreational Equipment
- PART I - SPORTING GOODS
- Sec. 4161. Imposition of tax
- Sec. 4162. Definitions; treatment of certain resales
- (PART II - REPEALED)
- (Sec. 4171 to 4173. Repealed. Pub. L. 89-44, title II, Sec. 205(b), June 21, 1965, 79 Stat. 140)
- PART III - FIREARMS
- Sec. 4181. Imposition of tax
- Sec. 4182. Exemptions
- (Subchapter E - Repealed)
- (Sec. 4191, 4192. Repealed. Pub. L. 89-44, title II, Sec. 206, June 21, 1965, 79 Stat. 140)
- (Sec. 4201. Repealed. Pub. L. 89-44, title II, Sec. 206, June 21, 1965, 79 Stat. 140)
- (Sec. 4211. Repealed. Pub. L. 89-44, title II, Sec. 206, June 21, 1965, 79 Stat. 140)
- Subchapter F - Special Provisions Applicable to Manufacturers Tax
- Sec. 4216. Definition of price
- Sec. 4217. Leases
- Sec. 4218. Use by manufacturer or importer considered sale
- Sec. 4219. Application of tax in case of sales by other than manufacturer or importer
- (Sec. 4220 to 4225. Repealed. Pub. L. 85-859, title I, Sec. 119(a), Sept. 2, 1958, 72 Stat. 1282)
- Subchapter G - Exemptions, Registration, Etc
- Sec. 4221. Certain tax-free sales
- Sec. 4222. Registration
- Sec. 4223. Special rules relating to further manufacture
- (Sec. 4224. Repealed. Pub. L. 89-44, title I, Sec. 101(b)(5), June 21, 1965, 79 Stat. 136)
- Sec. 4225. Exemption of articles manufactured or produced by Indians
- (Sec. 4226. Repealed. Pub. L. 94-455, title XIX, Sec. 1904(a)(4), Oct. 4, 1976, 90 Stat. 1811)
- Sec. 4227. Cross reference
- CHAPTER 33 - FACILITIES AND SERVICES
- (Subchapter A - Repealed)
- (Sec. 4231 to 4234. Repealed. Pub. L. 89-44, title III, Sec. 301, June 21, 1965, 79 Stat. 145)
- (Sec. 4241 to 4243. Repealed. Pub. L. 89-44, title III, Sec. 301, June 21, 1965, 79 Stat. 145)
- Subchapter B - Communications
- Sec. 4251. Imposition of tax
- Sec. 4252. Definitions
- Sec. 4253. Exemptions
- Sec. 4254. Computation of tax
- Subchapter C - Transportation by Air
- PART I - PERSONS
- Sec. 4261. Imposition of tax
- Sec. 4262. Definition of taxable transportation
- Sec. 4263. Special rules
- PART II - PROPERTY
- Sec. 4271. Imposition of tax
- Sec. 4272. Definition of taxable transportation, etc
- PART III - SPECIAL PROVISIONS APPLICABLE TO TAXES ON TRANSPORTATION BY AIR
- Sec. 4281. Small aircraft on nonestablished lines
- Sec. 4282. Transportation by air for other members of affiliated group
- (Sec. 4283. Repealed. Pub. L. 101-508, title XI, Sec. 11213(e)(1), Nov. 5, 1990, 104 Stat. 1388-436)
- (Subchapter D - Repealed)
- (Sec. 4286, 4287. Repealed. Pub. L. 89-44, title III, Sec. 304, June 21, 1965, 79 Stat. 148)
- Subchapter E - Special Provisions Applicable to Services and Facilities Taxes
- Sec. 4291. Cases where persons receiving payment must collect tax
- (Sec. 4292. Repealed. Pub. L. 94-455, title XIX, Sec. 1904(a)(9), Oct. 4, 1976, 90 Stat. 1812)
- Sec. 4293. Exemption for United States and possessions
- (Sec. 4294, 4295. Repealed. Pub. L. 94-455, title XIX, Sec. 1904(a)(10), (11), Oct. 4, 1976, 90 Stat. 1812)
- CHAPTER 34 - POLICIES ISSUED BY FOREIGN INSURERS
- Sec. 4371. Imposition of tax
- Sec. 4372. Definitions
- Sec. 4373. Exemptions
- Sec. 4374. Liability for tax
- CHAPTER 35 - TAXES ON WAGERING
- Subchapter A - Tax on Wagers
- Sec. 4401. Imposition of tax
- Sec. 4402. Exemptions
- Sec. 4403. Record requirements
- Sec. 4404. Territorial extent
- Sec. 4405. Cross references
- Subchapter B - Occupational Tax
- Sec. 4411. Imposition of tax
- Sec. 4412. Registration
- Sec. 4413. Certain provisions made applicable
- Sec. 4414. Cross references
- Subchapter C - Miscellaneous Provisions
- Sec. 4421. Definitions
- Sec. 4422. Applicability of Federal and State laws
- Sec. 4423. Inspection of books
- Sec. 4424. Disclosure of wagering tax information
- CHAPTER 36 - CERTAIN OTHER EXCISE TAXES
- Subchapter A - Harbor Maintenance Tax
- Sec. 4461. Imposition of tax
- Sec. 4462. Definitions and special rules
- Subchapter B - Transportation by Water
- Sec. 4471. Imposition of tax
- Sec. 4472. Definitions
- (Subchapter C - Repealed)
- (Sec. 4471 to 4474. Repealed. Pub. L. 89-44, title IV, Sec. 404, June 21, 1965, 79 Stat. 149)
- Subchapter D - Tax on Use of Certain Vehicles
- Sec. 4481. Imposition of tax
- Sec. 4482. Definitions
- Sec. 4483. Exemptions
- Sec. 4484. Cross references
- (Subchapter E - Repealed)
- (Sec. 4491 to 4494. Repealed. Pub. L. 97-248, title II, Sec. 280(c)(1), Sept. 3, 1982, 96 Stat. 564)
- (Subchapter F - Repealed)
- (Sec. 4495 to 4498. Repealed. Pub. L. 105-34, title XIV, Sec. 1432(b)(1), Aug. 5, 1997, 111 Stat. 1050)
- (CHAPTER 37 - REPEALED)
- (Sec. 4501 to 4503. Repealed. Pub. L. 101-508, title XI, Sec. 11801(a)(48), Nov. 5, 1990, 104 Stat. 1388-522)
- (CHAPTER 38 - REPEALED) (FOOTNOTE 1)
- (Sec. 4521. Repealed. Pub. L. 87-456, title III, Sec. 302(d), May 24, 1962, 76 Stat. 77)
- (Sec. 4531, 4532. Repealed. Pub. L. 87-456, title III, Sec. 302(d), May 24, 1962, 76 Stat. 77)
- (Sec. 4541, 4542. Repealed. Pub. L. 87-456, title III, Sec. 302(d), May 24, 1962, 76 Stat. 77)
- (Sec. 4551 to 4553. Repealed. Pub. L. 87-456, title III, Sec. 302(d), May 24, 1962, 76 Stat. 77)
- (Sec. 4561, 4562. Repealed. Pub. L. 87-456, title III, Sec. 302(d), May 24, 1962, 76 Stat. 77)
- (Sec. 4571, 4572. Repealed. Pub. L. 87-456, title III, Sec. 302(d), May 24, 1962, 76 Stat. 77)
- (Sec. 4581, 4582. Repealed. Pub. L. 87-456, title III, Sec. 302(d), May 24, 1962, 76 Stat. 77)
- (Sec. 4591 to 4597. Repealed. Pub. L. 94-455, title XIX, Sec. 1904(a)(15), Oct. 4, 1976, 90 Stat. 1814)
- (Sec. 4601 to 4603. Repealed. Pub. L. 87-456, title III, Sec. 302(d), May 24, 1962, 76 Stat. 77)
- CHAPTER 38 - ENVIRONMENTAL TAXES
- Subchapter A - Tax on Petroleum
- Sec. 4611. Imposition of tax
- Sec. 4612. Definitions and special rules
- Subchapter B - Tax on Certain Chemicals
- Sec. 4661. Imposition of tax
- Sec. 4662. Definitions and special rules
- Subchapter C - Tax on Certain Imported Substances
- Sec. 4671. Imposition of tax
- Sec. 4672. Definitions and special rules
- Subchapter D - Ozone-Depleting Chemicals, Etc
- Sec. 4681. Imposition of tax
- Sec. 4682. Definitions and special rules
- CHAPTER 39 - REGISTRATION-REQUIRED OBLIGATIONS
- Sec. 4701. Tax on issuer of registration-required obligation not in registered form
- CHAPTER 40 - GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES
- Sec. 4901. Payment of tax
- Sec. 4902. Liability of partners
- Sec. 4903. Liability in case of business in more than one location
- Sec. 4904. Liability in case of different businesses of same ownership and location
- Sec. 4905. Liability in case of death or change of location
- Sec. 4906. Application of State laws
- Sec. 4907. Federal agencies or instrumentalities
- CHAPTER 41 - PUBLIC CHARITIES
- Sec. 4911. Tax on excess expenditures to influence legislation
- Sec. 4912. Tax on disqualifying lobbying expenditures of certain organizations
- CHAPTER 42 - PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS
- Subchapter A - Private Foundations
- Sec. 4940. Excise tax based on investment income
- Sec. 4941. Taxes on self-dealing
- Sec. 4942. Taxes on failure to distribute income
- Sec. 4943. Taxes on excess business holdings
- Sec. 4944. Taxes on investments which jeopardize charitable purpose
- Sec. 4945. Taxes on taxable expenditures
- Sec. 4946. Definitions and special rules
- Sec. 4947. Application of taxes to certain nonexempt trusts
- Sec. 4948. Application of taxes and denial of exemption with respect to certain foreign organizations
- Subchapter B - Black Lung Benefit Trusts
- Sec. 4951. Taxes on self-dealing
- Sec. 4952. Taxes on taxable expenditures
- Sec. 4953. Tax on excess contributions to black lung benefit trusts
- Subchapter C - Political Expenditures of Section 501(c)(3) Organizations
- Sec. 4955. Taxes on political expenditures of section 501(c)(3) organizations
- Subchapter D - Failure by Certain Charitable Organizations To Meet Certain Qualification Requirements
- Sec. 4958. Taxes on excess benefit transactions
- Subchapter E - Abatement of First and Second Tier Taxes in Certain Cases
- Sec. 4961. Abatement of second tier taxes where there is correction
- Sec. 4962. Abatement of first tier taxes in certain cases
- Sec. 4963. Definitions
- Subchapter F - Tax Shelter Transactions
- Sec. 4965. Excise tax on certain tax-exempt entities entering into prohibited tax shelter transactions
- Subchapter G - Donor Advised Funds
- Sec. 4966. Taxes on taxable distributions
- Sec. 4967. Taxes on prohibited benefits
- CHAPTER 43 - QUALIFIED PENSION, ETC., PLANS
- Sec. 4971. Taxes on failure to meet minimum funding standards
- Sec. 4972. Tax on nondeductible contributions to qualified employer plans
- Sec. 4973. Tax on excess contributions to certain tax-favored accounts and annuities
- Sec. 4974. Excise tax on certain accumulations in qualified retirement plans
- Sec. 4975. Tax on prohibited transactions
- Sec. 4976. Taxes with respect to funded welfare benefit plans
- Sec. 4977. Tax on certain fringe benefits provided by an employer
- Sec. 4978. Tax on certain dispositions by employee stock ownership plans and certain cooperatives
- (Sec. 4978A. Repealed. Pub. L. 101-239, title VII, Sec. 7304(a)(2)(C)(i), Dec. 19, 1989, 103 Stat. 2353)
- (Sec. 4978B. Repealed. Pub. L. 104-188, title I, Sec. 1602(b)(5)(A), Aug. 20, 1996, 110 Stat. 1834)
- Sec. 4979. Tax on certain excess contributions
- Sec. 4979A. Tax on certain prohibited allocations of qualified securities
- Sec. 4980. Tax on reversion of qualified plan assets to employer
- (Sec. 4980A. Repealed. Pub. L. 105-34, title X, Sec. 1073(a), Aug. 5, 1997, 111 Stat. 948)
- Sec. 4980B. Failure to satisfy continuation coverage requirements of group health plans
- Sec. 4980C. Requirements for issuers of qualified long-term care insurance contracts
- Sec. 4980D. Failure to meet certain group health plan requirements
- Sec. 4980E. Failure of employer to make comparable medical savings account (FOOTNOTE 1) contributions
- Sec. 4980F. Failure of applicable plans reducing benefit accruals to satisfy notice requirements
- Sec. 4980G. Failure of employer to make comparable health savings account contributions
- CHAPTER 44 - QUALIFIED INVESTMENT ENTITIES
- Sec. 4981. Excise tax on undistributed income of real estate investment trusts
- Sec. 4982. Excise tax on undistributed income of regulated investment companies
- CHAPTER 45 - PROVISIONS RELATING TO EXPATRIATED ENTITIES
- Sec. 4985. Stock compensation of insiders in expatriated corporations.
- (CHAPTER 45 - REPEALED)
- (Sec. 4986 to 4990. Repealed. Pub. L. 100-418, title I, Sec. 1941(a), Aug. 23, 1988, 102 Stat. 1322)
- (Sec. 4991 to 4994. Repealed. Pub. L. 100-418, title I, Sec. 1941(a), Aug. 23, 1988, 102 Stat. 1322)
- (Sec. 4995 to 4998. Repealed. Pub. L. 100-418, title I, Sec. 1941(a), Aug. 23, 1988, 102 Stat. 1322)
- CHAPTER 46 - GOLDEN PARACHUTE PAYMENTS
- Sec. 4999. Golden parachute payments
- CHAPTER 47 - CERTAIN GROUP HEALTH PLANS
- Sec. 5000. Certain group health plans
Index | Prev | Next
