Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 5372 (2024) — Sampling
Under regulations prescribed by the Secretary, wine may be utilized in any bonded wine cellar for testing, tasting, or sampling, free of tax.
Source: official text
Internal Revenue Code (Title 26 U.S.C.)
Under regulations prescribed by the Secretary, wine may be utilized in any bonded wine cellar for testing, tasting, or sampling, free of tax.
Source: official text