Sections
- Subtitle a - Income Taxes .
- Subtitle b - Estate and Gift Taxes .
- Subtitle C - Employment Taxes .
- Subtitle D - Miscellaneous Excise Taxes .
- Subtitle e - Alcohol, Tobacco, and Certain Other Excise Taxes .
- Chapter 51 - Distilled Spirits, Wines, and Beer .
- Chapter 52 - Tobacco Products and Cigarette Papers and Tubes .
- Chapter 53 - Machine Guns, Destructive Devices, and Certain Other Firearms .
- Chapter 54 - Greenmail .
- Chapter 55 - Structured Settlement Factoring Transactions .
- Subtitle f - Procedure and Administration .
- Subtitle g - the Joint Committee on Taxation .
- Subtitle h - Financing of Presidential Election Campaigns .
- Subtitle I - Trust Fund Code .
- Subtitle j - Coal Industry Health Benefits .
- Subtitle k - Group Health Plan Requirements .
Subtitle e - Alcohol, Tobacco, and Certain Other Excise Taxes .
Chapter 51 - Distilled Spirits, Wines, and Beer .
Subchapter a - Gallonage and Occupational Taxes .
Part I - Gallonage Taxes .
Subpart a - Distilled Spirits .
26 USC 5010 - Sec. 5010. Credit for wine content and for flavors content
26 USC 5001 - Sec. 5001. Imposition, rate, and attachment of tax
26 USC 5002 - Sec. 5002. Definitions
26 USC 5003 - Sec. 5003. Cross references to exemptions, etc.
26 USC 5004 - Sec. 5004. Lien for tax
26 USC 5005 - Sec. 5005. Persons liable for tax
26 USC 5006 - Sec. 5006. Determination of tax
26 USC 5007 - Sec. 5007. Collection of tax on distilled spirits
Subpart b - Repealed
Subpart C - Wines .
26 USC 5041 - Sec. 5041. Imposition and rate of tax
26 USC 5042 - Sec. 5042. Exemption from tax
26 USC 5043 - Sec. 5043. Collection of taxes on wines
26 USC 5044 - Sec. 5044. Refund of tax on wine
26 USC 5045 - Sec. 5045. Cross references
Subpart D - Beer .
26 USC 5051 - Sec. 5051. Imposition and rate of tax
26 USC 5052 - Sec. 5052. Definitions
26 USC 5053 - Sec. 5053. Exemptions
26 USC 5054 - Sec. 5054. Determination and collection of tax on beer
26 USC 5055 - Sec. 5055. Drawback of tax
26 USC 5056 - Sec. 5056. Refund and credit of tax, or relief from liability
Subpart e - General Provisions .
26 USC 5061 - Sec. 5061. Method of collecting tax
26 USC 5062 - Sec. 5062. Refund and drawback in case of exportation
26 USC 5064 - Sec. 5064. Losses resulting from disaster, vandalism, or malicious mischief
26 USC 5065 - Sec. 5065. Territorial extent of law
26 USC 5066 - Sec. 5066. Distilled spirits for use of foreign embassies, legations, etc.
26 USC 5067 - Sec. 5067. Cross reference
