26 USC Subpart A
Distilled Spirits
October 30, 2020
§
5001
Imposition, rate, and attachment of tax
§
5002
Definitions
§
5003
Cross references to exemptions, etc.
§
5004
Lien for tax
§
5005
Persons liable for tax
§
5006
Determination of tax
§
5007
Collection of tax on distilled spirits
§
5008
Abatement, remission, refund, and allowance for loss or destruction of distilled spirits
§
5009
Repealed. Pub. L. 96–39, title VIII, §807(a)(7), July 26, 1979, 93 Stat. 281
§
5010
Credit for wine content and for flavors content
§
5011
Income tax credit for average cost of carrying excise tax
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