Subtitle E—Alcohol, Tobacco, and Certain Other Excise Taxes — Front Matter
| Chap. | Sec. | |
|---|---|---|
| 51. | Distilled spirits, wines, and beer | 5001 |
| 52. | Tobacco products and cigarette papers and tubes | 5701 |
| 53. | Machine guns and certain other firearms 2 2 Chapter heading amended by Pub. L. 90–618 without corresponding amendment of analysis. | 5801 |
| 54. | Greenmail | 5881 |
| 55. | Structured settlement factoring transactions | 5891 |
Editorial Notes
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.