---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stD/ch38/schC"
level: "subchapter"
label: "Subchapter C"
heading: "Tax on Certain Imported Substances"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stD-ch38-schC"
sections_count: 2
---

# Subchapter C — Tax on Certain Imported Substances

Title 26 — Internal Revenue Code › Subtitle D — Miscellaneous Excise Taxes › Chapter 38 — Repealed

## Sections

- [§4671. Imposition of tax](/usc/26/4671.md)
- [§4672. Definitions and special rules](/usc/26/4672.md)