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INTERNAL REVENUE CODE Subtitle D-Miscellaneous Excise Taxes

§§ 4041–5000D · 145 sections

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails.

There are too many sections here to show them all on one page. 145 of them are listed on the subdivision pages linked above; open one to read them. Any sections that belong directly here are listed below.

CHAPTER 31-RETAIL EXCISE TAXES
CHAPTER 32-MANUFACTURERS EXCISE TAXES
CHAPTER 33-FACILITIES AND SERVICES
CHAPTER 34-TAXES ON CERTAIN INSURANCE POLICIES
CHAPTER 35-TAXES ON WAGERING
CHAPTER 36-CERTAIN OTHER EXCISE TAXES
CHAPTER 37-REPURCHASE OF CORPORATE STOCK
CHAPTER 38-ENVIRONMENTAL TAXES
CHAPTER 39-REGISTRATION-REQUIRED OBLIGATIONS
CHAPTER 40-GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES
CHAPTER 41-PUBLIC CHARITIES
CHAPTER 42-PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS
CHAPTER 43-QUALIFIED PENSION, ETC., PLANS
CHAPTER 44-QUALIFIED INVESTMENT ENTITIES
CHAPTER 45-PROVISIONS RELATING TO EXPATRIATED ENTITIES
CHAPTER 46-GOLDEN PARACHUTE PAYMENTS
CHAPTER 47-CERTAIN GROUP HEALTH PLANS
CHAPTER 48-MAINTENANCE OF MINIMUM ESSENTIAL COVERAGE
CHAPTER 49-COSMETIC SERVICES
CHAPTER 50-FOREIGN PROCUREMENT
CHAPTER 50A-DESIGNATED DRUGS
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Provisions on this page are reproduced verbatim from official open data. See the attribution line.

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. Text of the U.S. Code 2024 Edition (govinfo), imported 2026-07-04. Amendments enacted after the 2024 Edition are not reflected. Read the official text ↗

Source: United States Code / CFR (uscode.house.gov, govinfo.gov) — U.S. federal law, public domain (17 U.S.C. § 105).

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