26 USC Chapter 51 - DISTILLED SPIRITS, WINES, AND BEER
- Subchapter A—Gallonage and Occupational Taxes (§§ 5001–5132)
- Subchapter B—Qualification Requirements for Distilled Spirits Plants (§§ 5171–5182)
- Subchapter C—Operation of Distilled Spirits Plants (§§ 5201–5251,_5252)
- Subchapter D—Industrial Use of Distilled Spirits (§§ 5271–5276)
- Subchapter E—General Provisions Relating to Distilled Spirits (§§ 5291–5315)
- Subchapter F—Bonded and Taxpaid Wine Premises (§§ 5351–5392)
- Subchapter G—Breweries (§§ 5401–5418)
- Subchapter H—Miscellaneous Plants and Warehouses (§§ 5501–5521_to_5523)
- Subchapter I—Miscellaneous General Provisions (§§ 5551–5562)
- Subchapter J—Penalties, Seizures, and Forfeitures Relating to Liquors (§§ 5601–5692)
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- Subchapter A—Gallonage and Occupational Taxes (§§ 5001–5132)
- Subchapter B—Qualification Requirements for Distilled Spirits Plants (§§ 5171–5182)
- Subchapter C—Operation of Distilled Spirits Plants (§§ 5201–5251,_5252)
- Subchapter D—Industrial Use of Distilled Spirits (§§ 5271–5276)
- Subchapter E—General Provisions Relating to Distilled Spirits (§§ 5291–5315)
- Subchapter F—Bonded and Taxpaid Wine Premises (§§ 5351–5392)
- Subchapter G—Breweries (§§ 5401–5418)
- Subchapter H—Miscellaneous Plants and Warehouses (§§ 5501–5521_to_5523)
- Subchapter I—Miscellaneous General Provisions (§§ 5551–5562)
- Subchapter J—Penalties, Seizures, and Forfeitures Relating to Liquors (§§ 5601–5692)
Prior Provisions
The provisions of a prior chapter 51, Distilled Spirits, Wines, and Beer, were set out as:
Subchapter A, Gallonage and occupational taxes, comprising sections
5001 to
5012,
5021 to
5028,
5041 to
5045,
5051 to
5057,
5061 to
5065,
5081 to
5084,
5091 to
5093,
5101 to
5106,
5111 to
5116,
5121 to
5124,
5131 to
5134, and
5141 to
5149.
Subchapter B, Distilleries, comprising sections
5171 to
5180,
5191 to
5197, and
5211 to
5217.
Subchapter C, Internal Revenue bonded warehouses, comprising sections
5231 to
5233 and
5241 to
5252.
Subchapter D, Rectifying plants, comprising sections
5271 to
5275 and
5281 to
5285.
Subchapter E, Industrial alcohol plants, bonded warehouses, denaturing plants, and denaturation, comprising sections
5301 to
5320 and
5331 to
5334.
Subchapter F, Bonded and taxpaid wine premises, comprising sections
5351 to
5357,
5361 to
5373,
5381 to
5388,
5391, and
5392.
Subchapter G, Breweries, comprising sections
5401 to
5403 and
5411 to
5416.
Subchapter H, Miscellaneous plants and warehouses, comprising sections
5501,
5502,
5511,
5512, and
5521 to
5523.
Subchapter I, Miscellaneous general provisions, comprising sections
5551 to
5557.
Subchapter J, Penalties, seizures, and forfeitures relating to liquors, comprising sections
5601 to
5650,
5661 to
5663,
5671 to
5676,
5681 to
5690, and
5691 to
5693.
Footnotes
[1] Section numbers editorially supplied.
The table below lists the classification updates, since Jan. 3, 2012, 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 Wednesday, February 6, 2013
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.
| 26 USC | Description of Change | Session Year | Public Law | Statutes at Large |
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