INTERNAL REVENUE CODE Subtitle E-Alcohol, Tobacco, and Certain Other Excise Taxes

§§ 5001–5891 · 226 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. 226 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 51-DISTILLED SPIRITS, WINES, AND BEER

CHAPTER 52-TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES

CHAPTER 53-MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS

CHAPTER 54-GREENMAIL

CHAPTER 55-STRUCTURED SETTLEMENT FACTORING TRANSACTIONS

Back to INTERNAL REVENUE CODE — full text

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).

Continue your research

INTERNAL REVENUE CODE, full textChapter navigation and full text, so you can read this section in contextUnited States legislation U.S. Federal Laws by type and yearGrouped by instrument type and year of enactment, so you can find others of the same kindBrowse by type and year United States: what this database coversWhich datasets are here, which official source they come from, and how current they areUnited States overview