---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stE/ch55"
level: "chapter"
label: "Chapter 55"
heading: "Structured Settlement Factoring Transactions"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stE-ch55"
sections_count: 1
---

# Chapter 55 — Structured Settlement Factoring Transactions

Title 26 — Internal Revenue Code › Subtitle E — Alcohol, Tobacco, and Certain Other Excise Taxes

## Sections

- [§5891. Structured settlement factoring transactions](/usc/26/5891.md)