Federal housing law
26 U.S.C. Subtitle D — Miscellaneous Excise Taxes (Internal Revenue Code)
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026
- Last updated
- 2026-10-03
- Contents
- 22 chapters · 237 sections
- Jurisdiction
- United States
Contents
▸CHAPTER 31— RETAIL EXCISE TAXES
Overview▸Subchapter C— Heavy Trucks and Trailers
▸CHAPTER 32— MANUFACTURERS EXCISE TAXES
Overview▸Subchapter B— Coal
▸Subchapter C— Certain Vaccines
▸Subchapter D— Recreational Equipment
Overview▸PART I— SPORTING GOODS
▸PART III— FIREARMS
▸[Subchapter E— Repealed]
▸Subchapter F— Special Provisions Applicable to Manufacturers Tax
▸Subchapter G— Exemptions, Registration, Etc.
Overview- § 4221. Certain tax-free sales
- § 4222. Registration
- § 4223. Special rules relating to further manufacture
- § 4224. Repealed. Pub. L. 89–44, title I, § 101(b)(5), June 21, 1965, 79 Stat. 136]
- § 4225. Exemption of articles manufactured or produced by Indians
- § 4226. Repealed. Pub. L. 94–455, title XIX, § 1904(a)(4), Oct. 4, 1976, 90 Stat. 1811]
- § 4227. Cross reference
▸CHAPTER 33— FACILITIES AND SERVICES
▸CHAPTER 34— TAXES ON CERTAIN INSURANCE POLICIES
Overview▸Subchapter A— Policies Issued By Foreign Insurers
▸Subchapter B— Insured and Self-Insured Health Plans
▸CHAPTER 35— TAXES ON WAGERING
Overview▸Subchapter B— Occupational Tax
▸Subchapter C— Miscellaneous Provisions
▸CHAPTER 36— CERTAIN OTHER EXCISE TAXES
Overview▸Subchapter A— Harbor Maintenance Tax
▸Subchapter B— Transportation by Water
▸Subchapter C— Remittance Transfers
▸Subchapter D— Tax on Use of Certain Vehicles
▸CHAPTER 37— REPURCHASE OF CORPORATE STOCK
▸[CHAPTER 38— REPEALED] 11 A new chapter 38 (§ 4611 et seq.) follows.
Overview- § 4521. Repealed. Pub. L. 87–456, title III, § 302(d), May 24, 1962, 76 Stat. 77]
- § 4531, 4532. Repealed. Pub. L. 87–456, title III, § 302(d), May 24, 1962, 76 Stat. 77]
▸§ 4541, 4542. Repealed. Pub. L. 87–456, title III, § 302(d), May 24, 1962, 76 Stat. 77]
- § 4561, 4562. Repealed. Pub. L. 87–456, title III, § 302(d), May 24, 1962, 76 Stat. 77]
- § 4571, 4572. Repealed. Pub. L. 87–456, title III, § 302(d), May 24, 1962, 76 Stat. 77]
▸§ 4581, 4582. Repealed. Pub. L. 87–456, title III, § 302(d), May 24, 1962, 76 Stat. 77]
▸CHAPTER 38— ENVIRONMENTAL TAXES
Overview▸Subchapter A— Tax on Petroleum
▸Subchapter B— Tax on Certain Chemicals
▸Subchapter C— Tax on Certain Imported Substances
▸Subchapter D— Ozone-Depleting Chemicals, Etc.
▸CHAPTER 39— REGISTRATION-REQUIRED OBLIGATIONS
▸CHAPTER 40— GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES
Overview- § 4901. Payment of tax
- § 4902. Liability of partners
- § 4903. Liability in case of business in more than one location
- § 4904. Liability in case of different businesses of same ownership and location
- § 4905. Liability in case of death or change of location
- § 4906. Application of State laws
- § 4907. Federal agencies or instrumentalities
▸CHAPTER 42— PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS
Overview▸Subchapter A— Private Foundations
Overview- § 4940. Excise tax based on investment income
- § 4941. Taxes on self-dealing
- § 4942. Taxes on failure to distribute income
- § 4943. Taxes on excess business holdings
- § 4944. Taxes on investments which jeopardize charitable purpose
- § 4945. Taxes on taxable expenditures
- § 4946. Definitions and special rules
- § 4947. Application of taxes to certain nonexempt trusts
- § 4948. Application of taxes and denial of exemption with respect to certain foreign organizat…
▸Subchapter B— Black Lung Benefit Trusts
▸Subchapter C— Political Expenditures of Section 501(c)(3) Organizations
▸Subchapter D— Failure by Certain Charitable Organizations To Meet Certain Qualification Requir…
▸Subchapter E— Abatement of First and Second Tier Taxes in Certain Cases
▸Subchapter F— Tax Shelter Transactions
▸Subchapter G— Donor Advised Funds
▸Subchapter H— Excise Tax Based on Investment Income of Private Colleges and Universities
▸CHAPTER 43— QUALIFIED PENSION, ETC., PLANS
Overview- § 4971. Taxes on failure to meet minimum funding standards
- § 4972. Tax on nondeductible contributions to qualified employer plans
- § 4973. Tax on excess contributions to certain tax-favored accounts and annuities
- § 4974. Excise tax on certain accumulations in qualified retirement plans
- § 4975. Tax on prohibited transactions
- § 4976. Taxes with respect to funded welfare benefit plans
- § 4977. Tax on certain fringe benefits provided by an employer
- § 4978. Tax on certain dispositions by employee stock ownership plans and certain cooperatives
- § 4978A. Repealed. Pub. L. 101–239, title VII, § 7304(a)(2)(C)(i), Dec. 19, 1989, 103 Stat. 23…
- § 4978B. Repealed. Pub. L. 104–188, title I, § 1602(b)(5)(A), Aug. 20, 1996, 110 Stat. 1834]
- § 4979. Tax on certain excess contributions
- § 4979A. Tax on certain prohibited allocations of qualified securities
- § 4980. Tax on reversion of qualified plan assets to employer
- § 4980A. Repealed. Pub. L. 105–34, title X, § 1073(a), Aug. 5, 1997, 111 Stat. 948]
- § 4980B. Failure to satisfy continuation coverage requirements of group health plans
- § 4980C. Requirements for issuers of qualified long-term care insurance contracts
- § 4980D. Failure to meet certain group health plan requirements
- § 4980E. Failure of employer to make comparable Archer MSA contributions
- § 4980F. Failure of applicable plans reducing benefit accruals to satisfy notice requirements
- § 4980G. Failure of employer to make comparable health savings account contributions
- § 4980H. Shared responsibility for employers regarding health coverage
- § 4980I. Repealed. Pub. L. 116–94, div. N, title I, § 503(a), Dec. 20, 2019, 133 Stat. 3119]
▸CHAPTER 44— QUALIFIED INVESTMENT ENTITIES
▸CHAPTER 45— PROVISIONS RELATING TO EXPATRIATED ENTITIES
▸CHAPTER 46— GOLDEN PARACHUTE PAYMENTS
▸CHAPTER 47— CERTAIN GROUP HEALTH PLANS
▸CHAPTER 48— MAINTENANCE OF MINIMUM ESSENTIAL COVERAGE
▸CHAPTER 49— COSMETIC SERVICES
▸CHAPTER 50— FOREIGN PROCUREMENT
▸CHAPTER 50A— DESIGNATED DRUGS