---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stD/ch32/schD"
level: "subchapter"
label: "Subchapter D"
heading: "Recreational Equipment"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stD-ch32-schD"
sections_count: 5
---

# Subchapter D — Recreational Equipment

Title 26 — Internal Revenue Code › Subtitle D — Miscellaneous Excise Taxes › Chapter 32 — Manufacturers Excise Taxes

## Contents

- [Part I — Sporting Goods](/usc/26/stD-ch32-schD-ptI.md)
- [Part II — Repealed](/usc/26/stD-ch32-schD-ptII.md)
- [Part III — Firearms](/usc/26/stD-ch32-schD-ptIII.md)