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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 D. Beer |
| § 5051. Imposition and rate of tax |
| § 5052. Definitions |
| § 5053. Exemptions |
| § 5054. Determination and collection of tax on beer |
| § 5055. Drawback of tax |
| § 5056. Refund and credit of tax, or relief from liability |
Prior Provisions
A prior subpart D, comprising sections 5051 to 5057 of this title, related to beer, prior to the general revision of this chapter by Pub. L. 85–859, title II, § 201,