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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 D
26 USC Subpart D
Beer
October 30, 2020
§
5051
Imposition and rate of tax
§
5052
Definitions
§
5053
Exemptions
§
5054
Determination and collection of tax on beer
§
5055
Drawback of tax
§
5056
Refund and credit of tax, or relief from liability
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