There is a newer version of the US Code
2012 US Code
Title 26 - Internal Revenue Code
Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes (§§ 5001 - 5891)
Chapter 51 - DISTILLED SPIRITS, WINES, AND BEER (§§ 5001 - 5692)
Subchapter A - Gallonage and Occupational Taxes (§§ 5001 - 5132)
Part I - GALLONAGE TAXES (§§ 5001 - 5067)
Subpart A - Distilled Spirits (§§ 5001 - 5011)
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Metadata
Publication Title | United States Code, 2012 Edition, Title 26 - INTERNAL REVENUE CODE |
Category | Bills and Statutes |
Collection | United States Code |
SuDoc Class Number | Y 1.2/5: |
Contained Within | Title 26 - INTERNAL REVENUE CODE Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes CHAPTER 51 - DISTILLED SPIRITS, WINES, AND BEER Subchapter A - Gallonage and Occupational Taxes PART I - GALLONAGE TAXES Subpart A - Distilled Spirits |
Contains | sections 5001 to 5011 |
Date | 2012 |
Laws in Effect as of Date | January 15, 2013 |
Positive Law | No |
Disposition | standard |
- Table Of Contents
- Front Matter
- Section 5001 - Imposition, rate, and attachment of tax
- Section 5002 - Definitions
- Section 5003 - Cross references to exemptions, etc.
- Section 5004 - Lien for tax
- Section 5005 - Persons liable for tax
- Section 5006 - Determination of tax
- Section 5007 - Collection of tax on distilled spirits
- Section 5008 - Abatement, remission, refund, and allowance for loss or destruction of distilled spirits
- Section 5009 - Repealed. Pub. L. 96-39, title VIII, §807(a)(7), July 26, 1979, 93 Stat. 281
- Section 5010 - Credit for wine content and for flavors content
- Section 5011 - Income tax credit for average cost of carrying excise tax
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