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Subpart A - Distilled Spirits
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united states code
Subpart A - Distilled Spirits
26 USC 5001 - Imposition, rate, and attachment of tax
26 USC 5002 - Definitions
26 USC 5003 - Cross references to exemptions, etc.
26 USC 5004 - Lien for tax
26 USC 5005 - Persons liable for tax
26 USC 5006 - Determination of tax
26 USC 5007 - Collection of tax on distilled spirits
26 USC 5008 - Abatement, remission, refund, and allowance for loss or destruction of distilled spirits
26 USC 5009 - Repealed. Pub. L. 9639, title VIII, 807(a)(7), July 26, 1979, 93 Stat. 281]
26 USC 5010 - Credit for wine content and for flavors content
26 USC 5011 - Income tax credit for average cost of carrying excise tax
‹ TITLE 26 - US CODE - PART I - GALLONAGE TAXES
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26 USC 5001 - Imposition, rate, and attachment of tax ›
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