2012 U.S. Code
Title 26 - Internal Revenue Code
Subtitle D - Miscellaneous Excise Taxes (§§ 4001 - 5000C)

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Publication Title	United States Code, 2012 Edition, Title 26 - INTERNAL REVENUE CODE
Category	Bills and Statutes
Collection	United States Code
SuDoc Class Number	Y 1.2/5:
Contained Within	Title 26 - INTERNAL REVENUE CODE Subtitle D - Miscellaneous Excise Taxes
Contains	sections 4001 to 5000C
Date	2012
Laws in Effect as of Date	January 15, 2013
Positive Law	No
Disposition	standard

Table Of Contents
Front Matter
+Chapter 31 - RETAIL EXCISE TAXES (§§ 4001 - 4053)
- Table Of Contents
- Front Matter
- Subchapter A - Luxury Passenger Automobiles (§§ 4001 - 4003)
- Subchapter B - Special Fuels (§§ 4041 - 4043)
- Subchapter C - Heavy Trucks and Trailers (§§ 4051 - 4053)
+Chapter 32 - MANUFACTURERS EXCISE TAXES (§§ 4061 - 4227)
- Table Of Contents
- Front Matter
- Subchapter A - Automotive and Related Items (§§ 4061 - 4105)
- Subchapter B - Coal (§§ 4121)
- Subchapter C - Certain Vaccines (§§ 4131 - 4132)
- Subchapter D - Recreational Equipment (§§ 4161 - 4182)
- Subchapter E - Medical Devices (§§ 4191)
- Subchapter F - Special Provisions Applicable to Manufacturers Tax (§§ 4216 - 4225)
- Subchapter G - Exemptions, Registration, Etc. (§§ 4221 - 4227)
+Chapter 33 - FACILITIES AND SERVICES (§§ 4231 - 4295)
- Table Of Contents
- Front Matter
- Subchapter A - Repealed (§§ 4231 - 4243)
- Subchapter B - Communications (§§ 4251 - 4254)
- Subchapter C - Transportation by Air (§§ 4261 - 4283)
- Subchapter D - Repealed (§§ 4286 - 4287)
- Subchapter E - Special Provisions Applicable to Services and Facilities Taxes (§§ 4291 - 4295)
+Chapter 34 - TAXES ON CERTAIN INSURANCE POLICIES (§§ 4371 - 4377)
- Table Of Contents
- Front Matter
- Subchapter A - Policies Issued By Foreign Insurers (§§ 4371 - 4374)
- Subchapter B - Insured and Self-Insured Health Plans (§§ 4375 - 4377)
+Chapter 35 - TAXES ON WAGERING (§§ 4401 - 4424)
- Table Of Contents
- Front Matter
- Subchapter A - Tax on Wagers (§§ 4401 - 4405)
- Subchapter B - Occupational Tax (§§ 4411 - 4414)
- Subchapter C - Miscellaneous Provisions (§§ 4421 - 4424)
+Chapter 36 - CERTAIN OTHER EXCISE TAXES (§§ 4461 - 4498)
- Table Of Contents
- Front Matter
- Subchapter A - Harbor Maintenance Tax (§§ 4461 - 4462)
- Subchapter B - Transportation by Water (§§ 4471 - 4472)
- Subchapter C - Repealed (§§ 4471 - 4474)
- Subchapter D - Tax on Use of Certain Vehicles (§§ 4481 - 4484)
- Subchapter E - Repealed (§§ 4491 - 4494)
- Subchapter F - Repealed (§§ 4495 - 4498)
+Chapter 37 - REPEALED (§§ 4501 - 4503)
- Section 4501 to 4503 - Repealed. Pub. L. 101-508, title XI, §11801(a)(48), Nov. 5, 1990, 104 Stat. 1388-522
+Chapter 38 - REPEALED (§§ 4521 - 4603)
- Section 4521 - Repealed. Pub. L. 87-456, title III, §302(d), May 24, 1962, 76 Stat. 77
- Section 4531, 4532 - Repealed. Pub. L. 87-456, title III, §302(d), May 24, 1962, 76 Stat. 77
- Section 4541, 4542 - Repealed. Pub. L. 87-456, title III, §302(d), May 24, 1962, 76 Stat. 77
- Section 4551 to 4553 - Repealed. Pub. L. 87-456, title III, §302(d), May 24, 1962, 76 Stat. 77
- Section 4561, 4562 - Repealed. Pub. L. 87-456, title III, §302(d), May 24, 1962, 76 Stat. 77
- Section 4571, 4572 - Repealed. Pub. L. 87-456, title III, §302(d), May 24, 1962, 76 Stat. 77
- Section 4581, 4582 - Repealed. Pub. L. 87-456, title III, §302(d), May 24, 1962, 76 Stat. 77
- Section 4591 to 4597 - Repealed. Pub. L. 94-455, title XIX, §1904(a)(15), Oct. 4, 1976, 90 Stat. 1814
- Section 4601 to 4603 - Repealed. Pub. L. 87-456, title III, §302(d), May 24, 1962, 76 Stat. 77
- Table Of Contents
- Front Matter
- Subchapter A - Tax on Petroleum (§§ 4611 - 4612)
- Subchapter B - Tax on Certain Chemicals (§§ 4661 - 4662)
- Subchapter C - Tax on Certain Imported Substances (§§ 4671 - 4672)
- Subchapter D - Ozone-Depleting Chemicals, Etc. (§§ 4681 - 4682)
+Chapter 39 - REGISTRATION-REQUIRED OBLIGATIONS (§§ 4701)
- Table Of Contents
- Front Matter
- Section 4701 - Tax on issuer of registration-required obligation not in registered form
+Chapter 40 - GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES (§§ 4901 - 4907)
- Table Of Contents
- 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 41 - PUBLIC CHARITIES (§§ 4911 - 4912)
- Table Of Contents
- Front Matter
- Section 4911 - Tax on excess expenditures to influence legislation
- Section 4912 - Tax on disqualifying lobbying expenditures of certain organizations
+Chapter 42 - PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS (§§ 4940 - 4967)
- Table Of Contents
- Front Matter
- Subchapter A - Private Foundations (§§ 4940 - 4948)
- Subchapter B - Black Lung Benefit Trusts (§§ 4951 - 4953)
- Subchapter C - Political Expenditures of Section 501(c)(3) Organizations (§§ 4955)
- Subchapter D - Failure by Certain Charitable Organizations To Meet Certain Qualification Requirements (§§ 4958 - 4959)
- Subchapter E - Abatement of First and Second Tier Taxes in Certain Cases (§§ 4961 - 4963)
- Subchapter F - Tax Shelter Transactions (§§ 4965)
- Subchapter G - Donor Advised Funds (§§ 4966 - 4967)
+Chapter 43 - QUALIFIED PENSION, ETC., PLANS (§§ 4971 - 4980I)
- Table Of Contents
- Front Matter
- 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
+Chapter 44 - QUALIFIED INVESTMENT ENTITIES (§§ 4981 - 4982)
- Table Of Contents
- Front Matter
- Section 4981 - Excise tax on undistributed income of real estate investment trusts
- Section 4982 - Excise tax on undistributed income of regulated investment companies
+Chapter 45 - PROVISIONS RELATING TO EXPATRIATED ENTITIES (§§ 4985)
- Table Of Contents
- Front Matter
- Section 4985 - Stock compensation of insiders in expatriated corporations
+Chapter 46 - GOLDEN PARACHUTE PAYMENTS (§§ 4999)
- Table Of Contents
- Section 4999 - Golden parachute payments
+Chapter 47 - CERTAIN GROUP HEALTH PLANS (§§ 5000)
- Table Of Contents
- Front Matter
- Section 5000 - Certain group health plans
+Chapter 48 - MAINTENANCE OF MINIMUM ESSENTIAL COVERAGE (§§ 5000A)
- Table Of Contents
- Section 5000A - Requirement to maintain minimum essential coverage
+Chapter 49 - COSMETIC SERVICES (§§ 5000B)
- Table Of Contents
- Front Matter
- Section 5000B - Imposition of tax on indoor tanning services
+Chapter 50 - FOREIGN PROCUREMENT (§§ 5000C)
- Table Of Contents
- Section 5000C - Imposition of tax on certain foreign procurement

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2012 U.S. CodeTitle 26 - Internal Revenue CodeSubtitle D - Miscellaneous Excise Taxes (§§ 4001 - 5000C)

2012 U.S. Code
Title 26 - Internal Revenue Code
Subtitle D - Miscellaneous Excise Taxes (§§ 4001 - 5000C)