US Code

Public Law 119-88 (05/04/2026)

Subchapter A Definitions; Rate and Payment of Tax; Exemption From Tax; and Refund and Drawback of Tax

Browse 0 units and 8 sections in Subchapter A Definitions; Rate and Payment of Tax; Exemption From Tax; and Refund and Drawback of Tax of Title 26.

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method of payment § 5704 Exemption from tax § 5705 Credit, refund, or allowance of tax § 5706 Drawback of tax § 5707 Repealed.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