26 USC Subtitle E, CHAPTER 51, Subchapter F, PART IV: Front Matter
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26 USC Subtitle E, CHAPTER 51, Subchapter F, PART IV: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle E-Alcohol, Tobacco, and Certain Other Excise TaxesCHAPTER 51-DISTILLED SPIRITS, WINES, AND BEERSubchapter F-Bonded and Taxpaid Wine PremisesPART IV-GENERAL
Jump To: MiscellaneousPrior ProvisionsAmendments

PART IV-GENERAL

Sec.
5391.
Exemption from distilled spirits taxes.
5392.
Definitions.

        

Editorial Notes

Prior Provisions

A prior part IV consisted of sections 5391 and 5392 of this title, prior to the general revision of this chapter by Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1313 .

Amendments

1979- Pub. L. 96–39, title VIII, §807(b)(8), July 26, 1979, 93 Stat. 290 , substituted "Exemption from distilled spirits taxes" for "Exemption from rectifying and spirits taxes" in item 5391.