26 USC Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes
- CHAPTER 51—DISTILLED SPIRITS, WINES, AND BEER (§§ 5001–5692)
- CHAPTER 52—TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES (§§ 5701–5763)
- CHAPTER 53—MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS (§§ 5801–5872)
- CHAPTER 54—GREENMAIL (§ 5881)
- CHAPTER 55—STRUCTURED SETTLEMENT FACTORING TRANSACTIONS (§ 5891)
Amendments
2002—Pub. L. 107–134, title I, § 115(b),Jan. 23, 2002, 115 Stat. 2438, added item relating to chapter 55.
1997—Pub. L. 105–33, title IX, § 9302(g)(3)(D),Aug. 5, 1997, 111 Stat. 673, added item relating to chapter 52 and struck out former item relating to chapter 52 “Cigars, cigarettes, smokeless tobacco, pipe tobacco, and cigarette papers and tubes”.
1988—Pub. L. 100–647, title V, § 5061(c)(4),Nov. 10, 1988, 102 Stat. 3680, substituted “Cigars, cigarettes, smokeless tobacco, pipe tobacco, and cigarette papers and tubes” for “Tobacco, cigars, cigarettes, smokeless tobacco, and cigarette papers and tubes” in item relating to chapter 52.
Pub. L. 100–647, title I, § 1018(u)(16),Nov. 10, 1988, 102 Stat. 3590, inserted “smokeless tobacco,” after “cigarettes,” in item relating to chapter 52.
1987—Pub. L. 100–203, title X, § 10228(c),Dec. 22, 1987, 101 Stat. 1330–418, added item relating to chapter 54.
Footnotes
[1] Section numbers editorially supplied.
[2] Chapter heading amended by Pub. L. 90–618without corresponding amendment of analysis.
The table below lists the classification updates, since Jan. 3, 2012, for the contained sections. If there are multiple sections, they are presented in section number order (original document order).
The most recent Classification Table update that we have noticed was Wednesday, December 26, 2012
An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.
| 26 USC | Description of Change | Session Year | Public Law | Statutes at Large |
|---|---|---|---|---|
| § 5702 | nt new | 2012 | 112-141 [Sec.] 100122(b) | 126 Stat. 915 |
| § 5702 | 2012 | 112-141 [Sec.] 100122(a) | 126 Stat. 914 |
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