---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stD/ch38"
level: "chapter"
label: "Chapter 38"
heading: "Repealed"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stD-ch38"
sections_count: 17
---

# Chapter 38 — Repealed

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

## Sections

- [§4521. Repealed.](/usc/26/4521.md)
- [§4532. Repealed.](/usc/26/4532.md)
- [§4542. Repealed.](/usc/26/4542.md)
- [§4551...4553. Repealed.](/usc/26/4551...4553.md)
- [§4562. Repealed.](/usc/26/4562.md)
- [§4572. Repealed.](/usc/26/4572.md)
- [§4582. Repealed.](/usc/26/4582.md)
- [§4591...4597. Repealed.](/usc/26/4591...4597.md)
- [§4601...4603. Repealed.](/usc/26/4601...4603.md)

## Contents

- [Subchapter A — Tax on Petroleum](/usc/26/stD-ch38-schA.md)
- [Subchapter B — Tax on Certain Chemicals](/usc/26/stD-ch38-schB.md)
- [Subchapter C — Tax on Certain Imported Substances](/usc/26/stD-ch38-schC.md)
- [Subchapter D — Ozone-Depleting Chemicals, Etc.](/usc/26/stD-ch38-schD.md)