2021 U.S. Code
Title 26 - Internal Revenue Code
Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes

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Publication Title	United States Code, 2018 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 E - Alcohol, Tobacco, and Certain Other Excise Taxes
Contains	sections 5001 to 5891
Date	2021
Laws In Effect As Of Date	January 3, 2022
Positive Law	No
Disposition	standard

Table of Contents
Front Matter
+ Chapter 51 - Distilled Spirits, Wines, and Beer (Section 5001 - 5692)
- Table of Contents
- Front Matter
- Subchapter A - Gallonage and Occupational Taxes (Section 5001 - 5132)
- Subchapter B - Qualification Requirements for Distilled Spirits Plants (Section 5171 - 5182)
- Subchapter C - Operation of Distilled Spirits Plants (Section 5201 - 5252)
- Subchapter D - Industrial Use of Distilled Spirits (Section 5271 - 5276)
- Subchapter E - General Provisions Relating to Distilled Spirits (Section 5291 - 5315)
- Subchapter F - Bonded and Taxpaid Wine Premises (Section 5351 - 5392)
- Subchapter G - Breweries (Section 5401 - 5418)
- Subchapter H - Miscellaneous Plants and Warehouses (Section 5501 - 5523)
- Subchapter I - Miscellaneous General Provisions (Section 5551 - 5562)
- Subchapter J - Penalties, Seizures, and Forfeitures Relating to Liquors (Section 5601 - 5692)
+ Chapter 52 - Tobacco Products and Cigarette Papers and Tubes (Section 5701 - 5763)
- Table of Contents
- Front Matter
- Subchapter A - Definitions; Rate and Payment of Tax; Exemption From Tax; and Refund and Drawback of Tax (Section 5701 - 5708)
- Subchapter B - Qualification Requirements for Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes, and Export Warehouse Proprietors (Section 5711 - 5713)
- Subchapter C - Operations by Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes and Export Warehouse Proprietors (Section 5721 - 5723)
- Subchapter D - Occupational Tax (Section 5731 - 5734)
- Subchapter E - Records of Manufacturers and Importers of Tobacco Products and Cigarette Papers and Tubes, and Export Warehouse Proprietors (Section 5741 - 5741)
- Subchapter F - General Provisions (Section 5751 - 5754)
- Subchapter G - Penalties and Forfeitures (Section 5761 - 5763)
+ Chapter 53 - Machine Guns, Destructive Devices, and Certain Other Firearms (Section 5801 - 5872)
- Table of Contents
- Front Matter
- Subchapter A - Taxes (Section 5801 - 5822)
- Subchapter B - General Provisions and Exemptions (Section 5841 - 5854)
- Subchapter C - Prohibited Acts (Section 5861 - 5861)
- Subchapter D - Penalties and Forfeitures (Section 5871 - 5872)
+ Chapter 54 - Greenmail (Section 5881 - 5881)
- Table of Contents
- Sec. 5881 - Greenmail
+ Chapter 55 - Structured Settlement Factoring Transactions (Section 5891 - 5891)
- Table of Contents
- Sec. 5891 - Structured settlement factoring transactions

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2021 U.S. CodeTitle 26 - Internal Revenue CodeSubtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes

2021 U.S. Code
Title 26 - Internal Revenue Code
Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes