INTERNAL REVENUE CODE OF 1986
Index » Subtitle E » Chapter 51 » Subchapter A
Subtitle E. Alcohol, Tobacco, and Certain Other Excise Taxes (§§ 5001-5891)
CHAPTER 51. DISTILLED SPIRITS, WINES, AND BEER
Subchapter A. Gallonage and Occupational Taxes
Current through February 18, 2024 (Pub. L. 118-39)
The following list shows all sections of subchapter A (Gallonage and Occupational Taxes) of chapter 51 (DISTILLED SPIRITS, WINES, AND BEER) of subtitle E (Alcohol, Tobacco, and Certain Other Excise Taxes (§§ 5001-5891)) of the Internal Revenue Code of 1986 (Title 26 of the United States Code). Tap a section to view its text.
| Section | Section Title |
| I.R.C. 5001 | Imposition, rate, and attachment of tax |
| I.R.C. 5002 | Definitions |
| I.R.C. 5003 | Cross references to exemptions, etc. |
| I.R.C. 5004 | Lien for tax |
| I.R.C. 5005 | Persons liable for tax |
| I.R.C. 5006 | Determination of tax |
| I.R.C. 5007 | Collection of tax on distilled spirits |
| I.R.C. 5008 | Abatement, remission, refund, and allowance for loss or destruction of distilled spirits |
| I.R.C. 5009 | Repealed. Pub. L. 96–39, title VIII, §807(a)(7), July 26, 1979, 93 Stat. 281 |
| I.R.C. 5010 | Credit for wine content and for flavors content |
| I.R.C. 5011 | Income tax credit for average cost of carrying excise tax |
| I.R.C. 5021 to 5026 | Repealed. Pub. L. 96–39, title VIII, §803(a), July 26, 1979, 93 Stat. 274 |
| I.R.C. 5041 | Imposition and rate of tax |
| I.R.C. 5042 | Exemption from tax |
| I.R.C. 5043 | Collection of taxes on wines |
| I.R.C. 5044 | Refund of tax on wine |
| I.R.C. 5045 | Cross references |
| I.R.C. 5051 | Imposition and rate of tax |
| I.R.C. 5052 | Definitions |
| I.R.C. 5053 | Exemptions |
| I.R.C. 5054 | Determination and collection of tax on beer |
| I.R.C. 5055 | Drawback of tax |
| I.R.C. 5056 | Refund and credit of tax, or relief from liability |
| I.R.C. 5061 | Method of collecting tax |
| I.R.C. 5062 | Refund and drawback in case of exportation |
| I.R.C. 5063 | Repealed. Pub. L. 89–44, title V, §501(e), June 21, 1965, 79 Stat. 150 |
| I.R.C. 5064 | Losses resulting from disaster, vandalism, or malicious mischief |
| I.R.C. 5065 | Territorial extent of law |
| I.R.C. 5066 | Distilled spirits for use of foreign embassies, legations, etc. |
| I.R.C. 5067 | Reduced rates not allowed for smuggled or illegally produced beer, wine, or spirits |
| I.R.C. 5068 | Cross reference |
| I.R.C. 5101 | Notice of manufacture of still; notice of set up of still |
| I.R.C. 5102 | Definition of manufacturer of stills |
| I.R.C. 5111 | Eligibility |
| I.R.C. 5112 | Registration and regulation |
| I.R.C. 5113 | Investigation of claims |
| I.R.C. 5114 | Drawback |
| I.R.C. 5121 | Recordkeeping by wholesale dealers |
| I.R.C. 5122 | Recordkeeping by retail dealers |
| I.R.C. 5123 | Preservation and inspection of records, and entry of premises for inspection |
| I.R.C. 5124 | Registration by dealers |
| I.R.C. 5131 | Packaging distilled spirits for industrial uses |
| I.R.C. 5132 | Prohibited purchases by dealers |
The preliminary Code is a preliminary release of the Internal Revenue Code of 1986 (the "Code")
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