---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stE"
level: "subtitle"
label: "Subtitle E"
heading: "Alcohol, Tobacco, and Certain Other Excise Taxes"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stE"
sections_count: 242
---

# Subtitle E — Alcohol, Tobacco, and Certain Other Excise Taxes

Title 26 — Internal Revenue Code

## Contents

- [Chapter 51 — Distilled Spirits, Wines, and Beer](/usc/26/stE-ch51.md)
- [Chapter 52 — Tobacco Products and Cigarette Papers and Tubes](/usc/26/stE-ch52.md)
- [Chapter 53 — Machine Guns, Destructive Devices, and Certain Other Firearms](/usc/26/stE-ch53.md)
- [Chapter 54 — Greenmail](/usc/26/stE-ch54.md)
- [Chapter 55 — Structured Settlement Factoring Transactions](/usc/26/stE-ch55.md)