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United States Code (Last Updated: May 24, 2014) |
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Title 26. INTERNAL REVENUE CODE |
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SubTitle E. Alcohol, Tobacco, and Certain Other Excise Taxes |
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Chapter 51. DISTILLED SPIRITS, WINES, AND BEER |
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SubChapter A. Gallonage and Occupational Taxes |
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Part I. GALLONAGE TAXES |
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SubPart A. Distilled Spirits |
| § 5001. Imposition, rate, and attachment of tax |
| § 5002. Definitions |
| § 5003. Cross references to exemptions, etc. |
| § 5004. Lien for tax |
| § 5005. Persons liable for tax |
| § 5006. Determination of tax |
| § 5007. Collection of tax on distilled spirits |
| § 5008. Abatement, remission, refund, and allowance for loss or destruction of distilled spirits |
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§ 5009. Repealed. Pub. L. 96–39, title VIII, § 807(a)(7), |
| § 5010. Credit for wine content and for flavors content |
| § 5011. Income tax credit for average cost of carrying excise tax |
Prior Provisions
A prior subpart A, comprising sections 5001 to 5012, related to tax on distilled spirits, prior to the general revision of this chapter by Pub. L. 85–859, title II, 201,
Amendments
2005—Pub. L. 109–59, title XI, § 11126(c),
1980—Pub. L. 96–598, § 6(b),
1979—Pub. L. 96–39, title VIII, § 807(b)(2),