Subtitle D – Miscellaneous Excise Taxes
E92918
Subtitle D – Miscellaneous Excise Taxes is a portion of the U.S. Internal Revenue Code that imposes various specialized federal excise taxes on specific goods, services, and activities not covered by other excise tax subtitles.
Statements (45)
| Predicate | Object |
|---|---|
| instanceOf |
United States federal tax law provision
→
subtitle of the Internal Revenue Code → |
| administeredBy |
Internal Revenue Service
→
United States Department of the Treasury → |
| appliesTo |
federal excise taxes
→
taxable persons engaged in covered activities → transactions involving covered goods and services → |
| authority | United States Congress → |
| classification | miscellaneous provisions → |
| codifiedIn |
Title 26 of the United States Code
→
surface form: "26 U.S.C."
|
| country |
United States of America
→
surface form: "United States"
|
| enforcedBy | Internal Revenue Service → |
| excludes | excise taxes covered by other Internal Revenue Code subtitles → |
| governs |
collection of certain miscellaneous excise taxes
→
computation of certain miscellaneous excise taxes → liability for certain miscellaneous excise taxes → |
| hasComponent | multiple chapters of excise tax provisions → |
| imposesTaxOn |
specific activities
→
specific goods → specific services → |
| jurisdiction |
United States government
→
surface form: "United States federal government"
|
| language | English → |
| legalCitationType | subtitle → |
| legalForm | statutory law → |
| legalStatus | in force → |
| legalSystem | United States federal law → |
| partOf |
Internal Revenue Code
→
Title 26 of the United States Code → |
| purpose | to impose specialized excise taxes on designated items and activities → |
| regulates |
payment of certain federal excise taxes
→
reporting obligations for certain excise taxes → tax liability for certain transactions → |
| relatedTo |
Subtitle A – Income Taxes
→
Subtitle B – Estate and Gift Taxes → Subtitle C – Employment Taxes → Subtitle E – Alcohol, Tobacco, and Certain Other Excise Taxes → Subtitle F – Procedure and Administration → Subtitle G – The Joint Committee on Taxation → Subtitle H – Financing of Presidential Election Campaigns → |
| scope | miscellaneous excise taxes not covered by other subtitles → |
| sourceOfLaw | United States Statutes at Large → |
| subjectMatter |
excise taxation
→
federal taxation → specialized tax regimes → |
| taxType | excise tax → |
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.