Subpart A · Distilled Spirits
Contents (11)
- Section 5001Imposition, rate, and attachment of tax
- Section 5002Definitions
- Section 5003Cross references to exemptions, etc.
- Section 5004Lien for tax
- Section 5005Persons liable for tax
- Section 5006Determination of tax
- Section 5007Collection of tax on distilled spirits
- Section 5008Abatement, remission, refund, and allowance for loss or destruction of distilled spirits
- Section 5009Repealed. Pub. L. 9639, title VIII, 807(a)(7), July 26, 1979, 93 Stat. 281]
- Section 5010Credit for wine content and for flavors content
- Section 5011Income tax credit for average cost of carrying excise tax