★ Chapter 39: Registration-Required Obligations - forms.ge

★ Subtitle D: Miscellaneous Excise Taxes‎ > ‎

★ Chapter 39: Registration-Required Obligations

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Subtitle D: Miscellaneous Excise Taxes

★ Chapter 31: Retail Excise Taxes
- ★ Subchapter A: Luxury Passenger Automobiles
- ★ Subchapter B: Special Fuels
- ★ Subchapter C: Heavy Trucks and Trailers
★ Chapter 32: Manufacturers Excise Taxes
- ★ Subchapter A: Automotive and Related Items
- ★ Subchapter B: Coal
  - ★ Section 4121 - Imposition of tax
- ★ Subchapter C: Certain Vaccines
  - ★ Section 4131 - Imposition of tax
  - ★ Section 4132 - Definitions and special rules
- ★ Subchapter D: Recreational Equipment
- ★ Subchapter E: Medical Devices
- ★ Subchapter F: Special Provisions Applicable to Manufacturers Tax
- ★ Subchapter G: Exemptions, Registration, Etc.
★ Chapter 33: Facilities and Services
- ★ Subchapter A: Repealed
  - ★ Section 4231 to 4234 - Repealed. Pub. L. 89-44, title III, Section 301, June 21, 1965, 79 Stat. 145
  - ★ Section 4241 to 4243 - Repealed. Pub. L. 89-44, title III, Section 301, June 21, 1965, 79 Stat. 145
- ★ Subchapter B: Communications
- ★ Subchapter C: Transportation by Air
- ★ Subchapter D: Repealed
  - ★ Section 4286, 4287 - Repealed. Pub. L. 89-44, title III, Section 304, June 21, 1965, 79 Stat. 148
- ★ Subchapter E: Special Provisions Applicable to Services and Facilities Taxes
★ Chapter 34: Taxes on Certain Insurance Policies
- ★ Subchapter A: Policies Issued By Foreign Insurers
- ★ Subchapter B: Insured and Self-Insured Health Plans
★ Chapter 35: Taxes on Wagering
- ★ Subchapter A: Tax on Wagers
- ★ Subchapter B: Occupational Tax
- ★ Subchapter C: Miscellaneous Provisions
★ Chapter 36: Certain Other Excise Taxes
- ★ Subchapter A: Harbor Maintenance Tax
  - ★ Section 4461 - Imposition of tax
  - ★ Section 4462 - Definitions and special rules
- ★ Subchapter B: Transportation by Water
  - ★ Section 4471 - Imposition of tax
  - ★ Section 4472 - Definitions
- ★ Subchapter C: Repealed
  - ★ Section 4471 to 4474 - Repealed. Pub. L. 89-44, title IV, Section 404, June 21, 1965, 79 Stat. 149
- ★ Subchapter D: Tax on Use of Certain Vehicles
- ★ Subchapter E: Repealed
  - ★ Section 4491 to 4494 - Repealed. Pub. L. 97-248, title II, Section 280(c)(1), Sept. 3, 1982, 96 Stat. 564
- ★ Subchapter F: Repealed
  - ★ Section 4495 to 4498 - Repealed. Pub. L. 105-34, title XIV, Section 1432(b)(1), Aug. 5, 1997, 111 Stat. 1050
★ Chapter 37: Repealed
- ★ Section 4501 to 4503 - Repealed. Pub. L. 101-508, title XI, Section 11801(a)(48), Nov. 5, 1990, 104 Stat. 1388-522
★ Chapter 38 Repealed
- ★ Section 4521 - Repealed. Pub. L. 87-456, title III, Section 302(d), May 24, 1962, 76 Stat. 77
- ★ Section 4531, 4532 - Repealed. Pub. L. 87-456, title III, Section 302(d), May 24, 1962, 76 Stat. 77
- ★ Section 4541, 4542 - Repealed. Pub. L. 87-456, title III, Section 302(d), May 24, 1962, 76 Stat. 77
- ★ Section 4551 to 4553 - Repealed. Pub. L. 87-456, title III, Section 302(d), May 24, 1962, 76 Stat. 77
- ★ Section 4561, 4562 - Repealed. Pub. L. 87-456, title III, Section 302(d), May 24, 1962, 76 Stat. 77
- ★ Section 4571, 4572 - Repealed. Pub. L. 87-456, title III, Section 302(d), May 24, 1962, 76 Stat. 77
- ★ Section 4581, 4582 - Repealed. Pub. L. 87-456, title III, Section 302(d), May 24, 1962, 76 Stat. 77
- ★ Section 4591 to 4597 - Repealed. Pub. L. 94-455, title XIX, Section 1904(a)(15), Oct. 4, 1976, 90 Stat. 1814
- ★ Section 4601 to 4603 - Repealed. Pub. L. 87-456, title III, Section 302(d), May 24, 1962, 76 Stat. 77
★ Chapter 38. Environmental Taxes
- ★ Subchapter A: Tax on Petroleum
  - ★ Section 4611 - Imposition of tax
  - ★ Section 4612 - Definitions and special rules
- ★ Subchapter B: Tax on Certain Chemicals
  - ★ Section 4661 - Imposition of tax
  - ★ Section 4662 - Definitions and special rules
- ★ Subchapter C: Tax on Certain Imported Substances
  - ★ Section 4671 - Imposition of tax
  - ★ Section 4672 - Definitions and special rules
- ★ Subchapter D: Ozone-Depleting Chemicals, Etc.
  - ★ Section 4681 - Imposition of tax
  - ★ Section 4682 - Definitions and special rules
★ Chapter 39: Registration-Required Obligations
- ★ Section 4701 - Tax on issuer of registration-required obligation not in registered form
★ Chapter 40: General Provisions Relating To Occupational Taxes
- ★ Section 4901 - Payment of tax
- ★ Section 4902 - Liability of partners
- ★ Section 4903 - Liability in case of business in more than one location
- ★ Section 4904 - Liability in case of different businesses of same ownership and location
- ★ Section 4905 - Liability in case of death or change of location
- ★ Section 4906 - Application of State laws
- ★ Section 4907 - Federal agencies or instrumentalities
★ Chapter 41: Public Charities
- ★ Section 4911 - Tax on excess expenditures to influence legislation
- ★ Section 4912 - Tax on disqualifying lobbying expenditures of certain organizations
★ Chapter 42: Private Foundations; And Certain Other Tax-Exempt Organizations
- ★ Subchapter A: Private Foundations
- ★ Subchapter B: Black Lung Benefit Trusts
- ★ Subchapter C: Political Expenditures of Section 501(c)(3) Organizations
  - ★ Section 4955 - Taxes on political expenditures of section 501(c)(3) organizations
- ★ Subchapter D: Failure by Certain Charitable Organizations To Meet Certain Qualification Requirements
  - ★ Section 4958 - Taxes on excess benefit transactions
  - ★ Section 4959 - Taxes on failures by hospital organizations
- ★ Subchapter E: Abatement of First and Second Tier Taxes in Certain Cases
- ★ Subchapter F: Tax Shelter Transactions
  - ★ Section 4965 - Excise tax on certain tax-exempt entities entering into prohibited tax shelter transactions
- ★ Subchapter G: Donor Advised Funds
  - ★ Section 4966 - Taxes on taxable distributions
  - ★ Section 4967 - Taxes on prohibited benefits
★ Chapter 43: Qualified Pension, Etc., Plans
- ★ Section 4971 - Taxes on failure to meet minimum funding standards
- ★ Section 4972 - Tax on nondeductible contributions to qualified employer plans
- ★ Section 4973 - Tax on excess contributions to certain tax-favored accounts and annuities
- ★ Section 4974 - Excise tax on certain accumulations in qualified retirement plans
- ★ Section 4975 - Tax on prohibited transactions
- ★ Section 4976 - Taxes with respect to funded welfare benefit plans
- ★ Section 4977 - Tax on certain fringe benefits provided by an employer
- ★ Section 4978 - Tax on certain dispositions by employee stock ownership plans and certain cooperatives
- ★ Section 4978A - Repealed. Pub. L. 101-239, title VII, Section 7304(a)(2)(C)(i), Dec. 19, 1989, 103 Stat. 2353
- ★ Section 4978B - Repealed. Pub. L. 104-188, title I, Section 1602(b)(5)(A), Aug. 20, 1996, 110 Stat. 1834
- ★ Section 4979 - Tax on certain excess contributions
- ★ Section 4979A - Tax on certain prohibited allocations of qualified securities
- ★ Section 4980 - Tax on reversion of qualified plan assets to employer
- ★ Section 4980A - Repealed. Pub. L. 105-34, title X, Section 1073(a), Aug. 5, 1997, 111 Stat. 948
- ★ Section 4980B - Failure to satisfy continuation coverage requirements of group health plans
- ★ Section 4980C - Requirements for issuers of qualified long-term care insurance contracts
- ★ Section 4980D - Failure to meet certain group health plan requirements
- ★ Section 4980E - Failure of employer to make comparable Archer MSA contributions
- ★ Section 4980F - Failure of applicable plans reducing benefit accruals to satisfy notice requirements
- ★ Section 4980G - Failure of employer to make comparable health savings account contributions
- ★ Section 4980H - Shared responsibility for employers regarding health coverage
- ★ Section 4980I - Excise tax on high cost employer-sponsored health coverage
★ Chapter 44: Qualified Investment Entities
- ★ Section 4981 - Excise tax on undistributed income of real estate investment trusts
- ★ Section 4982 - Excise tax on undistributed income of regulated investment companies
★ Chapter 45: Provisions Relating To Expatriated Entities
- ★ Section 4985 - Stock compensation of insiders in expatriated corporations
★ Chapter 46: Golden Parachute Payments
- ★ Section 4999 - Golden parachute payments
★ Chapter 47: Certain Group Health Plans
- ★ Section 5000 - Certain group health plans
★ Chapter 48: Maintenance of Minimum Essential Coverage
- ★ Section 5000A - Requirement to maintain minimum essential coverage
★ Chapter 49: Cosmetic Services
- ★ Section 5000B - Imposition of tax on indoor tanning services
★ Chapter 50: Foreign Procurement
- ★ Section 5000C - Imposition of tax on certain foreign procurement