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- 26 U.S.C. § 4978 · Tax on certain dispositions by employee stock ownership plans and certain cooperatives
- 26 U.S.C. § 4978A · [Repealed. Pub. L. 101–239, title VII, § 7304(a)(2)(C)(i), Dec. 19, 1989, 103 Stat. 2353]
- 26 U.S.C. § 4978B · [Repealed. Pub. L. 104–188, title I, § 1602(b)(5)(A), Aug. 20, 1996, 110 Stat. 1834]
- 26 U.S.C. § 4979 · Tax on certain excess contributions
- 26 U.S.C. § 4979A · Tax on certain prohibited allocations of qualified securities
- 26 U.S.C. § 4980 · Tax on reversion of qualified plan assets to employer
- 26 U.S.C. § 4980A · [Repealed. Pub. L. 105–34, title X, § 1073(a), Aug. 5, 1997, 111 Stat. 948]
- 26 U.S.C. § 4980B · Failure to satisfy continuation coverage requirements of group health plans
- 26 U.S.C. § 4980C · Requirements for issuers of qualified long-term care insurance contracts
- 26 U.S.C. § 4980D · Failure to meet certain group health plan requirements
- 26 U.S.C. § 4980E · Failure of employer to make comparable Archer MSA contributions
- 26 U.S.C. § 4980F · Failure of applicable plans reducing benefit accruals to satisfy notice requirements
- 26 U.S.C. § 4980G · Failure of employer to make comparable health savings account contributions
- 26 U.S.C. § 4980H · Shared responsibility for employers regarding health coverage
- 26 U.S.C. § 4980I · [Repealed. Pub. L. 116–94, div. N, title I, § 503(a), Dec. 20, 2019, 133 Stat. 3119]
- 26 U.S.C. § 4981 · Excise tax on undistributed income of real estate investment trusts
- 26 U.S.C. § 4982 · Excise tax on undistributed income of regulated investment companies
- 26 U.S.C. § 4985 · Stock compensation of insiders in expatriated corporations
- 26 U.S.C. § 4999 · Golden parachute payments
- 26 U.S.C. § 5000 · Certain group health plans
- 26 U.S.C. § 5000A · Requirement to maintain minimum essential coverage
- 26 U.S.C. § 5000B · Imposition of tax on indoor tanning services
- 26 U.S.C. § 5000C · Imposition of tax on certain foreign procurement
- 26 U.S.C. § 5000D · Designated drugs during noncompliance periods
- 26 U.S.C. § 5001 · Imposition, rate, and attachment of tax
- 26 U.S.C. § 5002 · Definitions
- 26 U.S.C. § 5003 · Cross references to exemptions, etc.
- 26 U.S.C. § 5004 · Lien for tax
- 26 U.S.C. § 5005 · Persons liable for tax
- 26 U.S.C. § 5006 · Determination of tax
- 26 U.S.C. § 5007 · Collection of tax on distilled spirits
- 26 U.S.C. § 5008 · Abatement, remission, refund, and allowance for loss or destruction of distilled spirits
- 26 U.S.C. § 5009 · [Repealed. Pub. L. 96–39, title VIII, § 807(a)(7), July 26, 1979, 93 Stat. 281]
- 26 U.S.C. § 5010 · Credit for wine content and for flavors content
- 26 U.S.C. § 5011 · Income tax credit for average cost of carrying excise tax
- 26 U.S.C. § 5021 to 5026 · [Repealed. Pub. L. 96–39, title VIII, § 803(a), July 26, 1979, 93 Stat. 274]
- 26 U.S.C. § 5041 · Imposition and rate of tax
- 26 U.S.C. § 5042 · Exemption from tax
- 26 U.S.C. § 5043 · Collection of taxes on wines
- 26 U.S.C. § 5044 · Refund of tax on wine
- 26 U.S.C. § 5045 · Cross references
- 26 U.S.C. § 5051 · Imposition and rate of tax
- 26 U.S.C. § 5052 · Definitions
- 26 U.S.C. § 5053 · Exemptions
- 26 U.S.C. § 5054 · Determination and collection of tax on beer
- 26 U.S.C. § 5055 · Drawback of tax
- 26 U.S.C. § 5056 · Refund and credit of tax, or relief from liability
- 26 U.S.C. § 5061 · Method of collecting tax
- 26 U.S.C. § 5062 · Refund and drawback in case of exportation
- 26 U.S.C. § 5063 · [Repealed. Pub. L. 89–44, title V, § 501(e), June 21, 1965, 79 Stat. 150]
- 26 U.S.C. § 5064 · Losses resulting from disaster, vandalism, or malicious mischief
- 26 U.S.C. § 5065 · Territorial extent of law
- 26 U.S.C. § 5066 · Distilled spirits for use of foreign embassies, legations, etc.
- 26 U.S.C. § 5067 · Reduced rates not allowed for smuggled or illegally produced beer, wine, or spirits
- 26 U.S.C. § 5068 · Cross reference
- 26 U.S.C. § 5101 · Notice of manufacture of still; notice of set up of still
- 26 U.S.C. § 5102 · Definition of manufacturer of stills
- 26 U.S.C. § 5111 · Eligibility
- 26 U.S.C. § 5112 · Registration and regulation
- 26 U.S.C. § 5113 · Investigation of claims
- 26 U.S.C. § 5114 · Drawback
- 26 U.S.C. § 5121 · Recordkeeping by wholesale dealers
- 26 U.S.C. § 5122 · Recordkeeping by retail dealers
- 26 U.S.C. § 5123 · Preservation and inspection of records, and entry of premises for inspection
- 26 U.S.C. § 5124 · Registration by dealers
- 26 U.S.C. § 5131 · Packaging distilled spirits for industrial uses
- 26 U.S.C. § 5132 · Prohibited purchases by dealers
- 26 U.S.C. § 5171 · Establishment
- 26 U.S.C. § 5172 · Application
- 26 U.S.C. § 5173 · Bonds
- 26 U.S.C. § 5174 · [Repealed. Pub. L. 96–39, title VIII, § 807(a)(14), July 26, 1979, 93 Stat. 282]
- 26 U.S.C. § 5175 · Export bonds
- 26 U.S.C. § 5176 · New or renewed bonds
- 26 U.S.C. § 5177 · Other provisions relating to bonds
- 26 U.S.C. § 5178 · Premises of distilled spirits plants
- 26 U.S.C. § 5179 · Registration of stills
- 26 U.S.C. § 5180 · Signs
- 26 U.S.C. § 5181 · Distilled spirits for fuel use
- 26 U.S.C. § 5182 · Cross references
- 26 U.S.C. § 5201 · Regulation of operations
- 26 U.S.C. § 5202 · Supervision of operations
- 26 U.S.C. § 5203 · Entry and examination of premises
- 26 U.S.C. § 5204 · Gauging
- 26 U.S.C. § 5205 · [Repealed. Pub. L. 98–369, div. A, title IV, § 454(a), July 18, 1984, 98 Stat. 820]
- 26 U.S.C. § 5206 · Containers
- 26 U.S.C. § 5207 · Records and reports
- 26 U.S.C. § 5211 · Production and entry of distilled spirits
- 26 U.S.C. § 5212 · Transfer of distilled spirits between bonded premises
- 26 U.S.C. § 5213 · Withdrawal of distilled spirits from bonded premises on determination of tax
- 26 U.S.C. § 5214 · Withdrawal of distilled spirits from bonded premises free of tax or without payment of tax
- 26 U.S.C. § 5215 · Return of tax determined distilled spirits to bonded premises
- 26 U.S.C. § 5216 · Regulation of operations
- 26 U.S.C. § 5221 · Commencement, suspension, and resumption of operations
- 26 U.S.C. § 5222 · Production, receipt, removal, and use of distilling materials
- 26 U.S.C. § 5223 · Redistillation of spirits, articles, and residues
- 26 U.S.C. § 5231 · Entry for deposit
- 26 U.S.C. § 5232 · Imported distilled spirits
- 26 U.S.C. § 5233 · [Repealed. Pub. L. 96–39, title VIII, § 807(a)(34), July 26, 1979, 93 Stat. 286]
- 26 U.S.C. § 5234 · [Repealed. Pub. L. 96–39, title VIII, § 807(a)(35), July 26, 1979, 93 Stat. 286]
- 26 U.S.C. § 5235 · Bottling of alcohol for industrial purposes