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  1. IRC
  2. SUBTITLE E

Subtitle E — ALCOHOL, TOBACCO, AND CERTAIN OTHER EXCISE TAXES (Sections 5001 to 5891)

Bloomberg Tax is pleased to offer full-text of the current Internal Revenue Code free of charge. This site is updated continuously and includes Editor’s Notes written by expert staff at Bloomberg Tax indicating when a section has been repealed or when there is a delayed effective date allowing you to see the current and future law. Links to related code sections make it easy to navigate within the IRC.

Chapter 51 — Distilled Spirits, Wines, and Beer (Sections 5001 to 5691)

Chapter 52 — TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES (Sections 5701 to 5763)

Chapter 53 — Machine Guns, Destructive Devices, and Certain Other Firearms (Sections 5801 to 5872)

Chapter 54 — Greenmail (Section 5881)

Chapter 55 — STRUCTURED SETTLEMENT FACTORING TRANSACTIONS (Section 5891)