---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stD/ch33"
level: "chapter"
label: "Chapter 33"
heading: "Facilities and Services"
release: "119-102"
url: "https://uscodex.org/usc/26/stD-ch33"
sections_count: 19
---

# Chapter 33 — Facilities and Services

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

## Contents

- [Subchapter A — Repealed](/usc/26/stD-ch33-schA.md)
- [Subchapter B — Communications](/usc/26/stD-ch33-schB.md)
- [Subchapter C — Transportation by Air](/usc/26/stD-ch33-schC.md)
- [Subchapter D — Repealed](/usc/26/stD-ch33-schD.md)
- [Subchapter E — Special Provisions Applicable to Services and Facilities Taxes](/usc/26/stD-ch33-schE.md)