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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
Table of Contents

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Table of Contents
Sec.
5001.Imposition, rate, and attachment of tax.
5002.Definitions.
5003.Cross references to exemptions, etc.
5004.Lien for tax.
5005.Persons liable for tax.
5006.Determination of tax.
5007.Collection of tax on distilled spirits.
5008.Abatement, remission, refund, and allowance for loss or destruction of distilled spirits.
[5009.Repealed.]
5010.Credit for wine content and for flavors content.
5011.Income tax credit for average cost of carrying excise tax.

        
Publication Title United States Code, 2018 Edition, Supplement 3, 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
- Table Of Contents
Date 2021
Laws In Effect As Of Date January 3, 2022
Positive Law No
Disposition standard
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