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United States Code

Subchapter A

Definitions; Rate and Payment of Tax; Exemption From Tax; and Refund and Drawback of Tax

5701Rate of tax 5702Definitions 5703Liability for tax and method of payment 5704Exemption from tax 5705Credit, refund, or allowance of tax 5706Drawback of tax 5707Repealed. Pub. L. 89–44, title V, § 501(g), June 21, 1965, 79 Stat. 150]Repealed 5708Losses caused by disaster