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 II—Miscellaneous ProvisionsTitle 26SubpartSubpart B—Nonbeverage Domestic Drawback ClaimantsContents§ 5111. Eligibility§ 5112. Registration and regulation§ 5113. Investigation of claims§ 5114. Drawback