CHAPTER 51— DISTILLED SPIRITS, WINES, AND BEER
Subchapter I— Miscellaneous General Provisions
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
- § 5551. General provisions relating to bonds
- § 5552. Installation of meters, tanks, and other apparatus
- § 5553. Supervision of premises and operations
- § 5554. Pilot operations
- § 5555. Records, statements, and returns
- § 5556. Regulations
- § 5557. Officers and agents authorized to investigate, issue search warrants, and…
- § 5558. Authority of enforcement officers
- § 5559. Determinations
- § 5560. Other provisions applicable
- § 5561. Exemptions to meet the requirements of the national defense
- § 5562. Exemptions from certain requirements in cases of disaster
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