US Code catalog — 59765+ sections

§ 4968. Excise tax based on investment income of private colleges and universities

Statute 2026-01-12 In force 2 art.

§ 4971. Taxes on failure to meet minimum funding standards

Statute 2026-01-12 In force 2 art.

§ 4973. Tax on excess contributions to certain tax-favored accounts and annuities

Statute 2026-01-12 In force 2 art.

§ 4974. Excise tax on certain accumulations in qualified retirement plans

Statute 2026-01-12 In force 2 art.

§ 4975. Tax on prohibited transactions

Statute 2026-01-12 In force 2 art.

§ 4976. Taxes with respect to funded welfare benefit plans

Statute 2026-01-12 In force 2 art.

§ 4978. Tax on certain dispositions by employee stock ownership plans and certain cooperatives

Statute 2026-01-12 In force 2 art.

§ 4980F. Failure of applicable plans reducing benefit accruals to satisfy notice requirements

Statute 2026-01-12 In force 2 art.

§ 4980G. Failure of employer to make comparable health savings account contributions

Statute 2026-01-12 In force 2 art.

§ 4980H. Shared responsibility for employers regarding health coverage

Statute 2026-01-12 In force 2 art.

§ 4982. Excise tax on undistributed income of regulated investment companies

Statute 2026-01-12 In force 2 art.

§ 4985. Stock compensation of insiders in expatriated corporations

Statute 2026-01-12 In force 2 art.

§ 4999. Golden parachute payments

Statute 2026-01-12 In force 2 art.

§ 5000. Certain group health plans

Statute 2026-01-12 In force 2 art.

§ 5001. Imposition, rate, and attachment of tax

Statute 2026-01-12 In force 2 art.

§ 5002. Definitions

Statute 2026-01-12 In force 2 art.

§ 5232. Imported distilled spirits

Statute 2026-01-12 In force 2 art.

[§ 5233. Repealed. [Pub. L. 96–39, title VIII, § 807(a)(34)](/us/pl/96/39/tVIII/s807/a/34), July 26, 1979, [93 Stat. 286](/us/stat/93/286)]

Statute 2026-01-12 In force Not indexed

[§ 5234. Repealed. [Pub. L. 96–39, title VIII, § 807(a)(35)](/us/pl/96/39/tVIII/s807/a/35), July 26, 1979, [93 Stat. 286](/us/stat/93/286)]

Statute 2026-01-12 In force Not indexed

§ 5235. Bottling of alcohol for industrial purposes

Statute 2026-01-12 In force 2 art.

§ 5236. Discontinuance of storage facilities and transfer of distilled spirits

Statute 2026-01-12 In force 2 art.

§ 5241. Authority to denature

Statute 2026-01-12 In force 2 art.

§ 5242. Denaturing materials

Statute 2026-01-12 In force 2 art.

§ 5243. Sale of abandoned spirits for denaturation without collection of tax

Statute 2026-01-12 In force 2 art.

§ 5244. Cross references

Statute 2026-01-12 In force 2 art.

§ 526. Shipowners’ protection and indemnity associations

Statute 2026-01-12 In force 2 art.

§ 5370. Losses

Statute 2026-01-12 In force 2 art.

§ 5371. Insurance coverage, etc

Statute 2026-01-12 In force 2 art.

§ 5373. Wine spirits

Statute 2026-01-12 In force 2 art.

§ 5381. Natural wine

Statute 2026-01-12 In force 2 art.

§ 5382. Cellar treatment of natural wine

Statute 2026-01-12 In force 2 art.

§ 5384. Amelioration and sweetening limitations for natural fruit and berry wines

Statute 2026-01-12 In force 2 art.

§ 5385. Specially sweetened natural wines

Statute 2026-01-12 In force 2 art.

§ 5386. Special natural wines

Statute 2026-01-12 In force 2 art.

§ 5387. Agricultural wines

Statute 2026-01-12 In force 2 art.

[§ 54. Repealed. [Pub. L. 115–97, title I, § 13404(a)](/us/pl/115/97/tI/s13404/a), Dec. 22, 2017, [131 Stat. 2138](/us/stat/131/2138)]

Statute 2026-01-12 In force Not indexed

§ 5401. Qualifying documents

Statute 2026-01-12 In force 2 art.

§ 5402. Definitions

Statute 2026-01-12 In force 2 art.

§ 5411. Use of brewery

Statute 2026-01-12 In force 2 art.

§ 5412. Removal of beer in containers or by pipeline

Statute 2026-01-12 In force 2 art.

§ 5413. Brewers procuring beer from other brewers

Statute 2026-01-12 In force 2 art.

§ 5557. Officers and agents authorized to investigate, issue search warrants, and prosecute for violations

Statute 2026-01-12 In force 2 art.

§ 5559. Determinations

Statute 2026-01-12 In force 2 art.

§ 5560. Other provisions applicable

Statute 2026-01-12 In force 2 art.

§ 5561. Exemptions to meet the requirements of the national defense

Statute 2026-01-12 In force 2 art.

§ 5562. Exemptions from certain requirements in cases of disaster

Statute 2026-01-12 In force 2 art.

§ 5601. Criminal penalties

Statute 2026-01-12 In force 2 art.

§ 5604. Penalties relating to marks, brands, and containers

Statute 2026-01-12 In force 2 art.

§ 5605. Penalty relating to return of materials used in the manufacture of distilled spirits, or from which distilled spirits may be recovered

Statute 2026-01-12 In force 2 art.

§ 5606. Penalty relating to containers of distilled spirits

Statute 2026-01-12 In force 2 art.

59765 laws