Subchapter A. Definitions; Rate and Payment of Tax; Exemption From Tax; and Refund and Drawback of Tax

• § 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• § 5707 - Repealed.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