Internal Revenue Code - Subtitle D - Index

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TITLE 26 - INTERNAL REVENUE CODE
This version of the Internal Revenue Code is up to date and current as of mid-2007.

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 Repealed.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Subpart B - Aviation Fuel - REPEALED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 Imposition of tax -REPEALED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 Exemptions - REPEALED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 Definitions - REPEALED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(PART II - REPEALED)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 Repealed.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(Subchapter E - Repealed)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 Repealed.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 Repealed.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

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