26 USC Subtitle E, CHAPTER 51, Subchapter A: Front Matter
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26 USC Subtitle E, CHAPTER 51, Subchapter 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 Taxes
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Subchapter A-Gallonage and Occupational Taxes

Part
I.
Gallonage taxes.
II.
Occupational tax.

        

Amendment of Analysis

Pub. L. 109–59, title XI, §11125(b)(1)(B), (c), Aug. 10, 2005, 119 Stat. 1953 , 1957, provided that, effective July 1, 2008, but inapplicable to taxes imposed for periods before such date, the table of parts is amended by substituting "Miscellaneous provisions" for "Occupational tax" in item for part II.