U.S. Code / Title 26 — Internal Revenue Code / Subtitle E—Alcohol, Tobacco, and Certain Other… / Chapter 51—Distilled Spirits, Wines, and BeerTitle 26SubchapterSubchapter E—General Provisions Relating to Distilled SpiritsContentsPart I—Return of Materials Used in the Manufacture or Recovery of Distilled SpiritsPart II—Regulation of Traffic in Containers of Distilled SpiritsPart III—Miscellaneous Provisions