Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 5367
Records
Official textgovinfo.govlast amended
The proprietor of a bonded wine cellar or a tax-paid wine bottling house shall keep such records and file such returns, in such form and containing such information, as the Secretary may by regulations provide.
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Nearby sections (25 sections)
- 5352 · Taxpaid wine bottling house
- 5353 · Bonded wine warehouse
- 5354 · Bond
- 5355 · General provisions relating to bonds
- 5356 · Application
- 5357 · Premises
- 5361 · Bonded wine cellar operations
- 5362 · Removals of wine from bonded wine cellars
- 5363 · Taxpaid wine bottling house operations
- 5364 · Wine imported in bulk
- 5365 · Segregation of operations
- 5366 · Supervision
- 5367 · Records
- 5368 · Gauging and marking
- 5369 · Inventories
- 5370 · Losses
- 5371 · Insurance coverage, etc.
- 5372 · Sampling
- 5373 · Wine spirits
- 5381 · Natural wine
- 5382 · Cellar treatment of natural wine
- 5383 · Amelioration and sweetening limitations for natural grape wines
- 5384 · Amelioration and sweetening limitations for natural fruit and…
- 5385 · Specially sweetened natural wines
- 5386 · Special natural wines