CHAPTER 51— DISTILLED SPIRITS, WINES, AND BEER›Subchapter A— Gallonage and Occupational Taxes›PART I— GALLONAGE TAXES
Subpart A— Distilled Spirits
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
- § 5001. Imposition, rate, and attachment of tax
- § 5002. Definitions
- § 5003. Cross references to exemptions, etc.
- § 5004. Lien for tax
- § 5005. Persons liable for tax
- § 5006. Determination of tax
- § 5007. Collection of tax on distilled spirits
- § 5008. Abatement, remission, refund, and allowance for loss or destruction of…
- § 5009. Repealed. Pub. L. 96–39, title VIII, § 807(a)(7), July 26, 1979, 93 Stat. 281]
- § 5010. Credit for wine content and for flavors content
- § 5011. Income tax credit for average cost of carrying excise tax
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