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Title 26 - INTERNAL REVENUE CODE
Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes
Chapter 51 - DISTILLED SPIRITS, WINES, AND BEER
Subchapter A - Gallonage and Occupational Taxes
Part I - GALLONAGE TAXES
26 USC Subpart C
26 USC Subpart C
Wines
October 30, 2020
§
5041
Imposition and rate of tax
§
5042
Exemption from tax
§
5043
Collection of taxes on wines
§
5044
Refund of tax on wine
§
5045
Cross references
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