CHAPTER 51— DISTILLED SPIRITS, WINES, AND BEER›Subchapter A— Gallonage and Occupational Taxes›PART I— GALLONAGE TAXES›Subpart C— Wines

§ 5045. Cross references

26 U.S.C. Subtitle E — Alcohol, Tobacco, and Certain Other Excise Taxes (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States

For provisions relating to the establishment and operation of wineries, see subchapter F, and for penalties pertaining to wine, see subchapter J.

(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1333.)

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▸Contents — 26 U.S.C. Subtitle E — Alcohol, Tobacco, and Certain Other Excise Taxes (Internal Revenue Code)

26 U.S.C. Subtitle E — Alcohol, Tobacco, and Certain Other Excise Taxes (Internal Revenue Code)

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