26 USC Subtitle E, CHAPTER 51, Subchapter A, PART I, Subpart C: 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 C-Wines
Jump To: Prior Provisions
Subpart C-Wines
Sec.
5041.
Imposition and rate of tax.
5042.
Exemption from tax.
5043.
Collection of taxes on wines.
5044.
Refund of tax on unmerchantable wine.
5045.
Cross references.
Prior Provisions
A prior subpart C, comprising sections 5041 to 5045, related to wines, prior to the general revision of this chapter by
Subpart Referred to in Other Sections
This subpart is referred to in section 5661 of this title.