Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 5045
Cross references
Official textgovinfo.govlast amended
For provisions relating to the establishment and operation of wineries, see subchapter F, and for penalties pertaining to wine, see subchapter J.
Source: view the official text
Nearby sections (25 sections)
- 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…
- 5009 · [§5009. Repealed. Pub. L. 96–39, title VIII, §807(a)(7), July…
- 5010 · Credit for wine content and for flavors content
- 5011 · Income tax credit for average cost of carrying excise tax
- 5021 · [§§5021 to 5026. Repealed. Pub. L. 96–39, title VIII, §803(a),…
- 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
- 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
- 5061 · Method of collecting tax
- 5062 · Refund and drawback in case of exportation
- 5063 · [§5063. Repealed. Pub. L. 89–44, title V, §501(e), June 21,…
- 5064 · Losses resulting from disaster, vandalism, or malicious mischief
- 5065 · Territorial extent of law
- 5066 · Distilled spirits for use of foreign embassies, legations, etc.