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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 F. Bonded and Taxpaid Wine Premises |
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Part I. ESTABLISHMENT |
| § 5351. Bonded wine cellar |
| § 5352. Taxpaid wine bottling house |
| § 5353. Bonded wine warehouse |
| § 5354. Bond |
| § 5355. General provisions relating to bonds |
| § 5356. Application |
| § 5357. Premises |
Prior Provisions
A prior part I consisted of sections 5351 to 5357 of this title, prior to the general revision of this chapter by Pub. L. 85–859, title II, § 201,