26 USC Subtitle E: Front Matter
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26 USC Subtitle E: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle E-Alcohol, Tobacco, and Certain Other Excise Taxes
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Subtitle E-Alcohol, Tobacco, and Certain Other Excise Taxes

Chapter
Sec.1
51.
Distilled spirits, wines, and beer
5001

        

52.
Tobacco products and cigarette papers and tubes
5701
53.
Machine guns and certain other firearms 2
5801

        

54.
Greenmail
5881
55.
Structured settlement factoring transactions
5891

        


Editorial Notes

Amendments

2002- Pub. L. 107–134, title I, §115(b), Jan. 23, 2002, 115 Stat. 2438 , added item relating to chapter 55.

1997- Pub. L. 105–33, title IX, §9302(g)(3)(D), Aug. 5, 1997, 111 Stat. 673 , added item relating to chapter 52 and struck out former item relating to chapter 52 "Cigars, cigarettes, smokeless tobacco, pipe tobacco, and cigarette papers and tubes".

1988- Pub. L. 100–647, title V, §5061(c)(4), Nov. 10, 1988, 102 Stat. 3680 , substituted "Cigars, cigarettes, smokeless tobacco, pipe tobacco, and cigarette papers and tubes" for "Tobacco, cigars, cigarettes, smokeless tobacco, and cigarette papers and tubes" in item relating to chapter 52.

Pub. L. 100–647, title I, §1018(u)(16), Nov. 10, 1988, 102 Stat. 3590 , inserted "smokeless tobacco," after "cigarettes," in item relating to chapter 52.

1987- Pub. L. 100–203, title X, §10228(c), Dec. 22, 1987, 101 Stat. 1330–418 , added item relating to chapter 54.

1 Section numbers editorially supplied.

2 Chapter heading amended by Pub. L. 90–618 without corresponding amendment of analysis.