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2015 US Code
Title 26 - Internal Revenue Code (Sections 1 - 9834)
Subtitle D - Miscellaneous Excise Taxes (Sections 4001 - 5000C)
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Metadata
Publication Title | United States Code, 2012 Edition, Supplement 3, 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 | 2015 |
Laws In Effect As Of Date | January 3, 2016 |
Positive Law | No |
Disposition | standard |
- Table of Contents
- Front Matter
- Chapter 31 - Retail Excise Taxes (Sections 4001 - 4053)
- Chapter 32 - Manufacturers Excise Taxes (Sections 4061 - 4227)
- Table of Contents
- Front Matter
- Subchapter A - Automotive and Related Items (Sections 4061 - 4105)
- Subchapter B - Coal (Sections 4121 - 4121)
- Subchapter C - Certain Vaccines (Sections 4131 - 4132)
- Subchapter D - Recreational Equipment (Sections 4161 - 4182)
- Subchapter E - Medical Devices (Sections 4191 - 4191)
- Subchapter F - Special Provisions Applicable to Manufacturers Tax (Sections 4216 - 4225)
- Subchapter G - Exemptions, Registration, Etc. (Sections 4221 - 4227)
- Chapter 33 - Facilities and Services (Sections 4231 - 4295)
- Table of Contents
- Front Matter
- Subchapter A - Repealed (Sections 4231 - 4243)
- Subchapter B - Communications (Sections 4251 - 4254)
- Subchapter C - Transportation by Air (Sections 4261 - 4283)
- Subchapter D - Repealed (Sections 4286 - 4287)
- Subchapter E - Special Provisions Applicable to Services and Facilities Taxes (Sections 4291 - 4295)
- Chapter 34 - Taxes on Certain Insurance Policies (Sections 4371 - 4377)
- Chapter 35 - Taxes on Wagering (Sections 4401 - 4424)
- Chapter 36 - Certain Other Excise Taxes (Sections 4461 - 4498)
- Table of Contents
- Front Matter
- Subchapter A - Harbor Maintenance Tax (Sections 4461 - 4462)
- Subchapter B - Transportation by Water (Sections 4471 - 4472)
- Subchapter C - Repealed (Sections 4471 - 4474)
- Subchapter D - Tax on Use of Certain Vehicles (Sections 4481 - 4484)
- Subchapter E - Repealed (Sections 4491 - 4494)
- Subchapter F - Repealed (Sections 4495 - 4498)
- Chapter 37 - Repealed (Sections 4501 - 4503)
- Chapter 38 - Repealed (Sections 4521 - 4603)
- Sec. 4521 - Repealed. Pub. L. 87-456, title III, §302(d), May 24, 1962, 76 Stat. 77
- Secs. 4531, 4532 - Repealed. Pub. L. 87-456, title III, §302(d), May 24, 1962, 76 Stat. 77
- Secs. 4541, 4542 - Repealed. Pub. L. 87-456, title III, §302(d), May 24, 1962, 76 Stat. 77
- Secs. 4551 to 4553 - Repealed. Pub. L. 87-456, title III, §302(d), May 24, 1962, 76 Stat. 77
- Secs. 4561, 4562 - Repealed. Pub. L. 87-456, title III, §302(d), May 24, 1962, 76 Stat. 77
- Secs. 4571, 4572 - Repealed. Pub. L. 87-456, title III, §302(d), May 24, 1962, 76 Stat. 77
- Secs. 4581, 4582 - Repealed. Pub. L. 87-456, title III, §302(d), May 24, 1962, 76 Stat. 77
- Secs. 4591 to 4597 - Repealed. Pub. L. 94-455, title XIX, §1904(a)(15), Oct. 4, 1976, 90 Stat. 1814
- Secs. 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 (Sections 4611 - 4612)
- Subchapter B - Tax on Certain Chemicals (Sections 4661 - 4662)
- Subchapter C - Tax on Certain Imported Substances (Sections 4671 - 4672)
- Subchapter D - Ozone-Depleting Chemicals, Etc. (Sections 4681 - 4682)
- Chapter 39 - Registration-Required Obligations (Sections 4701 - 4701)
- Chapter 40 - General Provisions Relating to Occupational Taxes (Sections 4901 - 4907)
- Table of Contents
- 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 (Sections 4911 - 4912)
- Chapter 42 - Private Foundations; and Certain Other Tax-Exempt Organizations (Sections 4940 - 4967)
- Table of Contents
- Front Matter
- Subchapter A - Private Foundations (Sections 4940 - 4948)
- Subchapter B - Black Lung Benefit Trusts (Sections 4951 - 4953)
- Subchapter C - Political Expenditures of Section 501(c)(3) Organizations (Sections 4955 - 4955)
- Subchapter D - Failure by Certain Charitable Organizations to Meet Certain Qualification Requirements (Sections 4958 - 4959)
- Subchapter E - Abatement of First and Second Tier Taxes in Certain Cases (Sections 4961 - 4963)
- Subchapter F - Tax Shelter Transactions (Sections 4965 - 4965)
- Subchapter G - Donor Advised Funds (Sections 4966 - 4967)
- Chapter 43 - Qualified Pension, etc., Plans (Sections 4971 - 4980I)
- Table of Contents
- Front Matter
- 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, §7304(a)(2)(C)(i), Dec. 19, 1989, 103 Stat. 2353
- Sec. 4978B - Repealed. Pub. L. 104-188, title I, §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, §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 Archer MSA 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
- Sec. 4980H - Shared responsibility for employers regarding health coverage
- Sec. 4980I - Excise tax on high cost employer-sponsored health coverage
- Chapter 44 - Qualified Investment Entities (Sections 4981 - 4982)
- Chapter 45 - Provisions Relating to Expatriated Entities (Sections 4985 - 4985)
- Chapter 46 - Golden Parachute Payments (Sections 4999 - 4999)
- Chapter 47 - Certain Group Health Plans (Sections 5000 - 5000)
- Chapter 48 - Maintenance of Minimum Essential Coverage (Sections 5000A - 5000A)
- Chapter 49 - Cosmetic Services (Sections 5000B - 5000B)
- Chapter 50 - Foreign Procurement (Sections 5000C - 5000C)
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