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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 IV. GENERAL |
| § 5391. Exemption from distilled spirits taxes |
| § 5392. Definitions |
Prior Provisions
A prior part IV consisted of sections 5391 and 5392 of this title, prior to the general revision of this chapter by Pub. L. 85–859, title II, § 201,
Amendments
1979—Pub. L. 96–39, title VIII, § 807(b)(8),