---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stD/ch36/schE"
level: "subchapter"
label: "Subchapter E"
heading: "Repealed"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stD-ch36-schE"
sections_count: 1
---

# Subchapter E — Repealed

Title 26 — Internal Revenue Code › Subtitle D — Miscellaneous Excise Taxes › Chapter 36 — Certain Other Excise Taxes

## Sections

- [§4491...4494. Repealed.](/usc/26/4491...4494.md)