26 U.S. Code Chapter 51 - DISTILLED SPIRITS, WINES, AND BEER

Subchapter Sec. [1] A. Gallonage and occupational taxes 5001    Section numbers editorially supplied. B. Qualification requirements for distilled spirits plants 5171 C. Operation of distilled spirits plants 5201 D. Industrial use of distilled spirits 5271 E. General provisions relating to distilled spirits 5291 F. Bonded and taxpaid wine premises 5351 G. Breweries 5401 H. Miscellaneous plants and warehouses 5501 I. Miscellaneous general provisions 5551 J. Penalties, seizures, and forfeitures relating to liquors 5601
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.

 

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