CHAPTER 51— DISTILLED SPIRITS, WINES, AND BEER
26 U.S.C. Subtitle E — Alcohol, Tobacco, and Certain Other Excise Taxes (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States
Sections in this part
- Subchapter A— Gallonage and Occupational Taxes
- Subchapter B— Qualification Requirements for Distilled Spirits Plants
- Subchapter C— Operation of Distilled Spirits Plants
- Subchapter D— Industrial Use of Distilled Spirits
- Subchapter E— General Provisions Relating to Distilled Spirits
- Subchapter F— Bonded and Taxpaid Wine Premises
- Subchapter G— Breweries
- Subchapter H— Miscellaneous Plants and Warehouses
- Subchapter I— Miscellaneous General Provisions
- Subchapter J— Penalties, Seizures, and Forfeitures Relating to Liquors
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