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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 II. MISCELLANEOUS PROVISIONS |
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SubPart D. Other Provisions |
| § 5131. Packaging distilled spirits for industrial uses |
| § 5132. Prohibited purchases by dealers |
Prior Provisions
A prior subpart D, consisting of sections 5111 to 5117, related to wholesale dealers in liquors or beer, prior to repeal, except for sections 5114 and 5116, by Pub. L. 109–59, title XI, § 11125(a)(1)(C), (c),
Another prior subpart D, consisting of sections 5111 to 5116, related to wholesale dealers, prior to the general revision of this chapter by Pub. L. 85–859, title II, § 201,
A prior subpart E, consisting of sections 5121 to 5125, related to retail dealers, prior to repeal, except for section 5124, by Pub. L. 109–59, title XI, § 11125(a)(1)(D), (c),
Another prior subpart E, consisting of sections 5121 to 5124, related to retail dealers, prior to the general revision of this chapter by Pub. L. 85–859, title II, § 201,
A prior subpart F was redesignated subpart B of this part.
Another prior subpart F, consisting of sections 5131 to 5134, related to nonbeverage domestic drawback claimants, prior to the general revision of this chapter by Pub. L. 85–859, title II, § 201,
A prior subpart G, consisting of sections 5141 to 5149, related to general provisions, prior to repeal, except for sections 5142, 5143, 5145, and 5146, by Pub. L. 109–59, title XI, § 11125(a)(1)(E), (c),
Another prior subpart G, consisting of sections 5141 to 5149, related to general provisions, prior to the general revision of this chapter by Pub. L. 85–859, title II, § 201,
Amendments
2005—Pub. L. 109–59, title XI, § 11125(b)(10),