Subchapter A—Definitions; Rate and Payment of Tax; Exemption From Tax; and Refund and Drawback of Tax (§§ 5701—5708)
- § 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 Repealed.]
- § 5708. Losses caused by disaster