26 USC Part I, Subpart A - Distilled Spirits | LII / Legal Information Institute

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Current through Pub. L. 112-90. (See Public Laws for the current Congress.)

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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 Repealed.] 5010.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.

Prior Provisions

A prior subpart A, comprising sections 5001 to 5012, related to tax on distilled spirits, prior to the general revision of this chapter by Pub. L. 85–859, title II, 201, Sept. 2, 1958, 72 Stat. 1313.

Amendments

2005—Pub. L. 109–59, title XI, § 11126(c),Aug. 10, 2005, 119 Stat. 1958, added item 5011.

1980—Pub. L. 96–598, § 6(b),Dec. 24, 1980, 94 Stat. 3489, added item 5010.

1979—Pub. L. 96–39, title VIII, § 807(b)(2),July 26, 1979, 93 Stat. 290, struck out item 5009 “Drawback”.

The table below lists the classification updates, since Jan. 7, 2011, for the contained sections. If there are multiple sections, they are presented in section number order (original document order).

The most recent Classification Table update that we have noticed was Friday, April 6, 2012

An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.

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The Session Year indicates which session of Congress was responsible for the changes classified. The Congress number forms the first part of the Public Law number; each Congress has two sessions.

Abbreviations used in the Description of Change column:

An empty field implies a standard amendment.
"new" means a new section or new note, or all new text of an existing section or note.
"nt" means note.
"nt [tbl]" means note [table].
"prec" means preceding.
"fr" means a transfer from another section.
"to" means a transfer to another section.
"omitted" means the section is omitted.
"repealed" means the section is repealed.
"nt ed change" and "ed change" - See the Editorial Classification Change Table [pdf].

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Sections with change type "new" are a special case, still under development. All are now listed, at the title level only.

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General Reference

Refer to the LRC (Law Revision Council) for explanations about the US Code from the folks who put it all together.

You can look for information about what it is and is not, which titles are positive law, the schedule of Supplements, etc. Under download you can find the source data we use here (GPO locator files), as well as, PDF files that look just like the paper books (these may be rather large).

Refer to the Thomas site for changes that have not yet made it into the classification tables.

26 USC	Description of Change	Session Year	Public Law	Statutes at Large

26 USC Part I, Subpart A - Distilled Spirits

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