Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 5372
Sampling
Official textgovinfo.govlast amended
Under regulations prescribed by the Secretary, wine may be utilized in any bonded wine cellar for testing, tasting, or sampling, free of tax.
Source: view the official text
Nearby sections (25 sections)
- 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
- 5387 · Agricultural wines
- 5388 · Designation of wines
- 5391 · Exemption from distilled spirits taxes
- 5392 · Definitions
- 5401 · Qualifying documents