Skip to main content

United States Code

Titles
Release points
My Provisions
API docs
About
Bulk downloads are planned

A later version will serve the corpus in bulk through the API: whole titles, whole release points, and the differences between them, refreshed from the Office of the Law Revision Counsel as each new release point is published.

Until then the official downloads are the place to get the source XML, and every page here links to the exact file its text came from.

Release-point downloads at the OLRC

Search or go to a citation

How this box searches

Type a citation and it goes straight to the provision — that is parsed here and never reaches the index. Type anything else and it becomes a keyword search over OpenSearch, which holds the text of every section.

Because it is OpenSearch, its query syntax works: every word you type has to appear, and "…", -, |, * and ~1 loosen or narrow that deliberately.

Read the search and citation guide

A citation goes straight there; anything else searches the text. Prefix cites to find provisions citing one.

Accounts are coming, but are not switched on yet

A later version will let you sign in and keep track of things: watch provisions and whole titles, get alerted when a release point changes text you care about, and keep a set of favourites to come back to.

Everything else works without an account and will keep working without one. The reading, the search, the version history, the redlines and the API are all open.

Title 26—

Release point

Subtitle D— Miscellaneous Excise Taxes

Release point 118-47 · current through 03/23/2024

Chapters

CHAPTER 31— RETAIL EXCISE TAXES
CHAPTER 32— MANUFACTURERS EXCISE TAXES
CHAPTER 33— FACILITIES AND SERVICES
CHAPTER 34— TAXES ON CERTAIN INSURANCE POLICIES
CHAPTER 35— TAXES ON WAGERING
CHAPTER 36— CERTAIN OTHER EXCISE TAXES
CHAPTER 37— REPURCHASE OF CORPORATE STOCK
CHAPTER 38— ENVIRONMENTAL TAXES
CHAPTER 39— REGISTRATION-REQUIRED OBLIGATIONS
CHAPTER 40— GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES
CHAPTER 41— PUBLIC CHARITIES
CHAPTER 42— PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS
CHAPTER 43— QUALIFIED PENSION, ETC., PLANS
CHAPTER 44— QUALIFIED INVESTMENT ENTITIES
CHAPTER 45— PROVISIONS RELATING TO EXPATRIATED ENTITIES
CHAPTER 46— GOLDEN PARACHUTE PAYMENTS
CHAPTER 47— CERTAIN GROUP HEALTH PLANS
CHAPTER 48— MAINTENANCE OF MINIMUM ESSENTIAL COVERAGE
CHAPTER 49— COSMETIC SERVICES
CHAPTER 50— FOREIGN PROCUREMENT
CHAPTER 50A— DESIGNATED DRUGS

Titles
Release points
Search guide
API documentation
About
Source XML (OLRC)

A conceptual redesign of the Office of the Law Revision Counsel's site, built from the official USLM downloads. Not an official publication of the United States government. More about this site.