Internal Revenue Code (Title 26 U.S.C.)

26 U.S.C. § 5365

Segregation of operations

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The Secretary may require by regulations such segregation of operations within the premises, by partitions or otherwise, as may be necessary to prevent jeopardy to the revenue, to prevent confusion between untaxpaid wine operations and such other operations as are authorized in this subchapter, to prevent substitution with respect to the several methods of producing effervescent wines, and to prevent the commingling of standard wines with other than standard wines.

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Nearby sections (25 sections)
  1. 5315 · [§5315. Repealed. Pub. L. 94–455, title XIX, §1905(a)(19), Oct.…
  2. 5351 · Bonded wine cellar
  3. 5352 · Taxpaid wine bottling house
  4. 5353 · Bonded wine warehouse
  5. 5354 · Bond
  6. 5355 · General provisions relating to bonds
  7. 5356 · Application
  8. 5357 · Premises
  9. 5361 · Bonded wine cellar operations
  10. 5362 · Removals of wine from bonded wine cellars
  11. 5363 · Taxpaid wine bottling house operations
  12. 5364 · Wine imported in bulk
  13. 5365 · Segregation of operations
  14. 5366 · Supervision
  15. 5367 · Records
  16. 5368 · Gauging and marking
  17. 5369 · Inventories
  18. 5370 · Losses
  19. 5371 · Insurance coverage, etc.
  20. 5372 · Sampling
  21. 5373 · Wine spirits
  22. 5381 · Natural wine
  23. 5382 · Cellar treatment of natural wine
  24. 5383 · Amelioration and sweetening limitations for natural grape wines
  25. 5384 · Amelioration and sweetening limitations for natural fruit and…
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