26 USC Subtitle E, CHAPTER 51, Subchapter A, PART II, Subpart D: 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 II-OCCUPATIONAL TAXSubpart D-Wholesale Dealers
Jump To: Prior Provisions
Subpart D-Wholesale Dealers
Sec.
5111.
Imposition and rate of tax.
5112.
Definitions.
5113.
Exemptions.
5114.
Records.
5115.
Sign required on premises.
5116.
Packaging distilled spirits for industrial uses.
5117.
Prohibited purchases by dealers.
Prior Provisions
A prior subpart D, consisting of sections 5111 to 5116, related to wholesale dealers, prior to the general revision of this chapter by