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 Taxes / Part I—Gallonage TaxesTitle 26SubpartSubpart D—BeerContents§ 5051. Imposition and rate of tax§ 5052. Definitions§ 5053. Exemptions§ 5054. Determination and collection of tax on beer§ 5055. Drawback of tax§ 5056. Refund and credit of tax, or relief from liability