U.S. Code / Title 26 — Internal Revenue Code / Subtitle E—Alcohol, Tobacco, and Certain Other… / Chapter 51—Distilled Spirits, Wines, and Beer / Subchapter A—Gallonage and Occupational TaxesTitle 26PartPart I—Gallonage TaxesContentsSubpart A—Distilled Spirits[Subpart B—Repealed]Subpart C—WinesSubpart D—BeerSubpart E—General Provisions