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2021 US Code
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
United States Code, 2018 Edition, Supplement 3, Title 26 - INTERNAL REVENUE CODE |
Bills and Statutes |
United States Code |
Y 1.2/5: |
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 |
sections 5001 to 5011 |
2021 |
January 3, 2022 |
No |
standard |
- Table of Contents
- Front Matter
- Sec. 5001 - Imposition, rate, and attachment of tax
- Sec. 5002 - Definitions
- Sec. 5003 - Cross references to exemptions, etc.
- Sec. 5004 - Lien for tax
- Sec. 5005 - Persons liable for tax
- Sec. 5006 - Determination of tax
- Sec. 5007 - Collection of tax on distilled spirits
- Sec. 5008 - Abatement, remission, refund, and allowance for loss or destruction of distilled spirits
- Sec. 5009 - Repealed. Pub. L. 96-39, title VIII, ยง807(a)(7), July 26, 1979, 93 Stat. 281
- Sec. 5010 - Credit for wine content and for flavors content
- Sec. 5011 - Income tax credit for average cost of carrying excise tax
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