26 USC Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes

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Current through Pub. L. 112-90. (See Public Laws for the current Congress.)

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Chapter Sec. ^[1] 51. Distilled spirits, wines, and beer 5001 Section numbers editorially supplied. 52. Tobacco products and cigarette papers and tubes 5701 53. Machine guns and certain other firearms ^[2] 5801 Chapter heading amended by Pub. L. 90–618without corresponding amendment of analysis. 54. Greenmail 5881 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.

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"nt [tbl]" means note [table].
"prec" means preceding.
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"to" means a transfer to another section.
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26 USC	Description of Change	Session Year	Public Law	Statutes at Large

26 USC Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes

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