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Title 26

Displaying title 26, up to date as of 6/16/2026. Title 26 was last amended 6/12/2026.
There have been changes in the last two weeks to Subchapter D.
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Title 26Internal RevenuePart / Section
Chapter IInternal Revenue Service, Department of the Treasury1 – 899
Subchapter DMiscellaneous Excise Taxes40 – 169
Part 40Excise Tax Procedural Regulations40.0-1 – 40.7701-1
Part 41Excise Tax on Use of Certain Highway Motor Vehicles41.0-1 – 41.7701-1
Part 43Excise Tax on Transportation by Water43.0-1 – 43.4472-1
Part 44Taxes on Wagering; Effective January 1, 195544.0-1 – 44.7701-1
Part 46Excise Tax on Certain Insurance Policies, Self-Insured Health Plans, and Obligations Not in Registered Form46.0-1 – 46.4701-1
Part 47Designated Drugs Excise Tax Regulations47.5000D-0 – 47.5000D-4
Part 48Manufacturers and Retailers Excise Taxes48.0-1 – 48.6715-1
Part 49Facilities and Services Excise Taxes49.0-1 – 49.5000B-1
Part 50Regulations Relating to the Tax Imposed with Respect to Certain Hydraulic Mining50.1 – 50.8
Part 51Branded Prescription Drug Fee51.1 – 51.6302-1
Part 52Environmental Taxes52.0-1 – 52.4682-5
Part 53Foundation and Similar Excise Taxes53.4940-1 – 53.7701-1
Part 54Pension Excise Taxes54.4971-1 – 54.9833-1
Part 55Excise Tax on Real Estate Investment Trusts and Regulated Investment Companies55.4981-1 – 55.7701-1
Part 56Public Charity Excise Taxes56.4911-0 – 56.7701-1
Part 57Health Insurance Providers Fee57.1 – 57.6302-1
Part 58Stock Repurchase Excise Tax58.4501-0 – 58.6696-1
Part 141Temporary Excise Tax Regulations Under the Employee Retirement Income Security Act of 1974141.4975-13
§ 141.4975-13Definition of “amount involved” and “correction”.
Part 143Temporary Excise Tax Regulations Under the Tax Reform Act of 1969143.1 – 143.6
Part 145Temporary Excise Tax Regulations Under the Highway Revenue Act of 1982 (Pub. L. 97-424)145.4051-1 – 145.4061-1
Parts 151-155 [Reserved]
Part 156Excise Tax on Greenmail156.5881-1 – 156.7701-1
Part 157Excise Tax on Structured Settlement Factoring Transactions157.5891-1 – 157.7701-1
Parts 158-169 [Reserved]