FEDERAL · 26 U.S.C. · Chapter 51
Cross references
26 U.S.C. § 5045
Title26 — Internal Revenue Code
Chapter51 — DISTILLED SPIRITS, WINES, AND BEER
SubchapterA
PartI
Current throughPub. L. 119-99
This text of 26 U.S.C. § 5045 (Cross references) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
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26 U.S.C. § 5045.
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Cross references
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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.
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.
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26 U.S.C. § 5045, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/5045.