26 USC Subtitle E, CHAPTER 51, Subchapter A, PART I, Subpart A: Front Matter
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26 USC Subtitle E, CHAPTER 51, Subchapter A, PART I, Subpart A: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle E-Alcohol, Tobacco, and Certain Other Excise TaxesCHAPTER 51-DISTILLED SPIRITS, WINES, AND BEERSubchapter A-Gallonage and Occupational TaxesPART I-GALLONAGE TAXESSubpart A-Distilled Spirits
Jump To: Prior ProvisionsAmendments

Subpart A-Distilled Spirits

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Repealed.]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.

        

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

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".

Subchapter Referred to in Other Sections

This subchapter is referred to in sections 5505, 6651 of this title.