---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stE/ch52/schF"
level: "subchapter"
label: "Subchapter F"
heading: "General Provisions"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stE-ch52-schF"
sections_count: 4
---

# Subchapter F — General Provisions

Title 26 — Internal Revenue Code › Subtitle E — Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 52 — Tobacco Products and Cigarette Papers and Tubes

## Sections

- [§5751. Purchase, receipt, possession, or sale of tobacco products and cigarette papers and tubes, after removal](/usc/26/5751.md)
- [§5752. Restrictions relating to marks, labels, notices, and packages](/usc/26/5752.md)
- [§5753. Disposal of forfeited, condemned, and abandoned tobacco products, and cigarette papers and tubes](/usc/26/5753.md)
- [§5754. Restriction on importation of previously exported tobacco products](/usc/26/5754.md)