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 C—Recordkeeping and Registration by DealersContents§ 5121. Recordkeeping by wholesale dealers§ 5122. Recordkeeping by retail dealers§ 5123. Preservation and inspection of records, and entry of premises for inspection§ 5124. Registration by dealers
