26 USC Subtitle E, CHAPTER 51, Subchapter A, PART I, Subpart A: Front Matter
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26 USC Subtitle E, CHAPTER 51, Subchapter A, PART I, Subpart A: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle E-Alcohol, Tobacco, and Certain Other Excise TaxesCHAPTER 51-DISTILLED SPIRITS, WINES, AND BEERSubchapter A-Gallonage and Occupational TaxesPART I-GALLONAGE TAXESSubpart A-Distilled Spirits
Jump To: MiscellaneousPrior ProvisionsAmendments

Subpart A-Distilled Spirits

Sec.
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 distilled spirits.
[5009.
Repealed.]
5010.
Credit for wine content and for flavors content.
5011.
Income tax credit for average cost of carrying excise tax.

        

Editorial Notes

Prior Provisions

A prior subpart A, comprising sections 5001 to 5012, related to tax on distilled spirits, prior to the general revision of this chapter by Pub. L. 85–859, title II, 201, Sept. 2, 1958, 72 Stat. 1313 .

Amendments

2005- Pub. L. 109–59, title XI, §11126(c), Aug. 10, 2005, 119 Stat. 1958 , added item 5011.

1980- Pub. L. 96–598, §6(b), Dec. 24, 1980, 94 Stat. 3489 , added item 5010.

1979- Pub. L. 96–39, title VIII, §807(b)(2), July 26, 1979, 93 Stat. 290 , struck out item 5009 "Drawback".