26 USC Subtitle E, CHAPTER 51, Subchapter A, PART II, Subpart B: 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 B-Brewer

Jump To: Future AmendmentsPrior Provisions

Subpart B-Brewer

Sec.

5091.

Imposition and rate of tax.

5092.

Definition of brewer.

5093.

Cross references.

Repeal and Redesignation of Subpart

Pub. L. 109–59, title XI, §11125(a)(1)(B), (b)(3)(A), (c), Aug. 10, 2005, 119 Stat. 1953 , 1957, provided that, effective July 1, 2008, but inapplicable to taxes imposed for periods before such date, this subpart is repealed and subpart F of this part and sections 5131 to 5134 are redesignated subpart B and sections 5111 to 5114, respectively.

Prior Provisions

A prior subpart B, consisting of sections 5091 to 5093, related to brewer, prior to the general revision of this chapter by Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1313 .