---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stD/ch32/schF"
level: "subchapter"
label: "Subchapter F"
heading: "Special Provisions Applicable to Manufacturers Tax"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stD-ch32-schF"
sections_count: 5
---

# Subchapter F — Special Provisions Applicable to Manufacturers Tax

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

## Sections

- [§4216. Definition of price](/usc/26/4216.md)
- [§4217. Leases](/usc/26/4217.md)
- [§4218. Use by manufacturer or importer considered sale](/usc/26/4218.md)
- [§4219. Application of tax in case of sales by other than manufacturer or importer](/usc/26/4219.md)
- [§4220...4225. Repealed.](/usc/26/4220...4225.md)