26 USC Subchapter A
Definitions; Rate and Payment of Tax; Exemption From Tax; and Refund and Drawback of Tax
October 30, 2020
§
5701
Rate of tax
§
5702
Definitions
§
5703
Liability for tax and method of payment
§
5704
Exemption from tax
§
5705
Credit, refund, or allowance of tax
§
5706
Drawback of tax
§
5707
Repealed. Pub. L. 89–44, title V, §501(g), June 21, 1965, 79 Stat. 150
§
5708
Losses caused by disaster
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