Sections in Subchapter A
- § 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- § 5707 Repealed.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