United States Code · Subchapter

Subchapter A — Definitions; Rate And Payment Of Tax; Exemption From Tax; And Refund And Drawback Of Tax

26 U.S.C. subch. schA

• § 5701 Rate Of Tax
• § 5702 Definitions
• § 5703 Liability For Tax And Method Of Payment
• § 5704 Exemption From Tax
• § 5705 Credit, Refund, Or Allowance Of Tax
• § 5706 Drawback Of Tax
• § 5707 Repealed. Pub. L. 89–44, Title V, § 501(g), June 21, 1965, 79 Stat. 150]
• § 5708 Losses Caused By Disaster