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
Subpart D-Wholesale Dealers
Sec.
5111.
Imposition and rate of tax.
5112.
Definitions.
5113.
Exemptions.
5114.
Records.
[5115.
Repealed.]
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
Amendments
1997-