INTERNAL REVENUE CODE OF 1986
Index » Subtitle E » Chapter 51 » Subchapter C
Subtitle E. Alcohol, Tobacco, and Certain Other Excise Taxes (§§ 5001-5891)
CHAPTER 51. DISTILLED SPIRITS, WINES, AND BEER
Subchapter C. Operation of Distilled Spirits Plants
Current through February 18, 2024 (Pub. L. 118-39)
The following list shows all sections of subchapter C (Operation of Distilled Spirits Plants) 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. 5201 | Regulation of operations |
| I.R.C. 5202 | Supervision of operations |
| I.R.C. 5203 | Entry and examination of premises |
| I.R.C. 5204 | Gauging |
| I.R.C. 5205 | Repealed. Pub. L. 98–369, div. A, title IV, §454(a), July 18, 1984, 98 Stat. 820 |
| I.R.C. 5206 | Containers |
| I.R.C. 5207 | Records and reports |
| I.R.C. 5211 | Production and entry of distilled spirits |
| I.R.C. 5212 | Transfer of distilled spirits between bonded premises |
| I.R.C. 5213 | Withdrawal of distilled spirits from bonded premises on determination of tax |
| I.R.C. 5214 | Withdrawal of distilled spirits from bonded premises free of tax or without payment of tax |
| I.R.C. 5215 | Return of tax determined distilled spirits to bonded premises |
| I.R.C. 5216 | Regulation of operations |
| I.R.C. 5221 | Commencement, suspension, and resumption of operations |
| I.R.C. 5222 | Production, receipt, removal, and use of distilling materials |
| I.R.C. 5223 | Redistillation of spirits, articles, and residues |
| I.R.C. 5231 | Entry for deposit |
| I.R.C. 5232 | Imported distilled spirits |
| I.R.C. 5233 | Repealed. Pub. L. 96–39, title VIII, §807(a)(34), July 26, 1979, 93 Stat. 286 |
| I.R.C. 5234 | Repealed. Pub. L. 96–39, title VIII, §807(a)(35), July 26, 1979, 93 Stat. 286 |
| I.R.C. 5235 | Bottling of alcohol for industrial purposes |
| I.R.C. 5236 | Discontinuance of storage facilities and transfer of distilled spirits |
| I.R.C. 5241 | Authority to denature |
| I.R.C. 5242 | Denaturing materials |
| I.R.C. 5243 | Sale of abandoned spirits for denaturation without collection of tax |
| I.R.C. 5244 | Cross references |
| I.R.C. 5251, 5252 | Repealed. Pub. L. 96–39, title VIII, §807(a)(38), July 26, 1979, 93 Stat. 286 |
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