---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stD/ch33/schE"
level: "subchapter"
label: "Subchapter E"
heading: "Special Provisions Applicable to Services and Facilities Taxes"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stD-ch33-schE"
sections_count: 4
---

# Subchapter E — Special Provisions Applicable to Services and Facilities Taxes

Title 26 — Internal Revenue Code › Subtitle D — Miscellaneous Excise Taxes › Chapter 33 — Facilities and Services

## Sections

- [§4291. Cases where persons receiving payment must collect tax](/usc/26/4291.md)
- [§4292. Repealed.](/usc/26/4292.md)
- [§4293. Exemption for United States and possessions](/usc/26/4293.md)
- [§4295. Repealed.](/usc/26/4295.md)