FEDERAL · 26 U.S.C. · Chapter 51

Cross references

Current through Pub. L. 119-102
Title 26Internal Revenue Code·Ch. 51 — DISTILLED SPIRITS, WINES, AND BEER·Subch. A·Pt. I
Cross references

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26 U.S.C. § 5045 (Cross references) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Source Credit

History

(Added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1333.)

Editorial Notes

For provisions relating to the establishment and operation of wineries, see subchapter F, and for penalties pertaining to wine, see subchapter J.

Editorial Notes

Prior Provisions
A prior section 5045, act Aug. 16, 1954, ch. 736, 68A Stat. 611, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.

Editorial Notes

Prior Provisions
A prior subpart D, comprising sections 5051 to 5057 of this title, related to beer, prior to the general revision of this chapter by Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1313.