Subchapter A — Definitions; Rate and Payment of Tax; Exemption From Tax; and Refund and Drawback of Tax

Search Subchapter A full text →

• §5701 Rate of tax
• §5702 Definitions
• §5703 Liability for tax and method of payment
• §5704 Exemption from tax
• §5705 Credit, refund, or allowance of tax
• §5706 Drawback of tax
• §5707 Repealed.
• §5708 Losses caused by disaster