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 United States Code (Last Updated: May 24, 2014)
 Title 26. INTERNAL REVENUE CODE
 SubTitle E. Alcohol, Tobacco, and Certain Other Excise Taxes
 Chapter 51. DISTILLED SPIRITS, WINES, AND BEER
 SubChapter B. Qualification Requirements for Distilled Spirits Plants

  SubChapter B. Qualification Requirements for Distilled Spirits Plants  

§ 5171. Establishment
§ 5172. Application
§ 5173. Bonds
§ 5174. Repealed. Pub. L. 96–39, title VIII, § 807(a)(14), July 26, 1979, 93 Stat. 282
§ 5175. Export bonds
§ 5176. New or renewed bonds
§ 5177. Other provisions relating to bonds
§ 5178. Premises of distilled spirits plants
§ 5179. Registration of stills
§ 5180. Signs
§ 5181. Distilled spirits for fuel use
§ 5182. Cross references

Prior Provisions

Prior Provisions

A prior subchapter B, Distilleries, consisted of part I, Establishment, part II, Operation, and part III, General Provisions Relating to Distilleries and Distilled Spirits, and consisted of sections 5171 to 5180, 5191 to 5197, and 5211 to 5217, respectively, prior to the general revision of this chapter by Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1313.

Amendments

Amendments

1980—Pub. L. 96–223, title II, § 232(e)(2)(F), Apr. 2, 1980, 94 Stat. 280, added item 5181 and redesignated former item 5181 as 5182.

1979—Pub. L. 96–39, title VIII, § 807(b)(4), July 26, 1979, 93 Stat. 290, substituted “Bonds” for “Qualification bonds” in item 5173, struck out item 5174 “Withdrawal bonds”, and substituted “Distilled spirits plants” for “Premises of distilled spirits plants” in item 5178.