U.S. Code / Title 26 — Internal Revenue Code / Subtitle E—Alcohol, Tobacco, and Certain Other… / Chapter 51—Distilled Spirits, Wines, and Beer / Subchapter F—Bonded and Taxpaid Wine PremisesTitle 26PartPart IV—GeneralContents§ 5391. Exemption from distilled spirits taxes§ 5392. Definitions