Subchapter A

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

5701Rate of tax5702Definitions5703Liability for tax and method of payment5704Exemption from tax5705Credit, refund, or allowance of tax5706Drawback of tax5707Repealed. Pub. L. 89–44, title V, § 501(g), June 21, 1965, 79 Stat. 150]Repealed5708Losses caused by disaster
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