Title 26Subpart
Subpart A—Distilled Spirits
Contents
- § 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 Repealed. Pub. L. 96–39, title VIII, §807(a)(7), July 26, 1979, 93 Stat. 281]
- § 5010. Credit for wine content and for flavors content
- § 5011. Income tax credit for average cost of carrying excise tax