XXIV
INTERNAL REVENUE CODE OF 1954
SUBTITLE E—ALCOHOL, TOBACCO, AND CERTAIN OTHER EXCISE TAXES C H A P T E R 5 1. Distilled Spirits, Wines, and Beer. SUBCHAPTER A. Gallonage and occupational taxes. Part I. Gallonage taxes. Subpart A. Distilled spirits. Sec. 5001. Imposition, rate, and a t t a c h m e n t of tax Sec. 5002. Definitions ^._ Sec. 5003. Exemptions Sec. 5004. Lien for tax Sec. 5005. Persons liable for tax See. 5006. Determination of tax Sec. 5007. Collection of tax on distilled spirits Sec. 5008. Strip s t a m p s for distilled spirits Sec. 5009. S t a m p s for distilled spirits withdrawn for exportation Sec. 5010. Miscellaneous s t a m provisions Sec. 5011. A b a t e m e n t, remission, refund, and allowance for loss or destruction of distilled s p i r i t s. _ Sec. 5012. D r a w b a c k Subpart B. Rectification. Sec. 5021. Imposition and r a t e of tax Sec. 5022. Tax on cordials and liqueurs containing wine_ Sec. 5023. Tax on blending of beverage brandies Sec. 5024. Definitions Sec. 5025. Exemption from rectification tax Sec. 5026. Determination and collection of rectification tax Sec. 5027. S t a m provisions applicable to rectifiers Sec. 5028. Cross references Subpart C. Wines. Sec. 5041. Imposition and r a t e of tax Sec. 5042. Exemption from tax Sec. 5043. Collection of taxes on wines Sec. 5044. Refund ©f tax on u n m e r c h a n t a b l e wine Sec. 5045. Cross references Subpart D. Beer. Sec. 5051. Imposition and r a t e of tax Sec. 5052. Definitions .,_._ Sec. 5053. Exemptions . ^__ Sec. 5054. Persons liable for tax Sec. 5055. Determination and collection of tax on beer__ Sec. 5056. D r a w b a c k of tax Sec. 5057. Refund and credit of tax, or relief from liability Subpart E. General provisions. Sec. 5061. M e t h o d of collecting tax... Sec. 5062. Refund and drawback in case of exportation. Sec. 5063. Floor stocks tax refunds on distilled spirits, wines, cordials, and beer Sec. 5064. Territorial extent of law.. Sec. 5065. Cross references Part II. Occupational tax. Subpart A. Rectifier. Sec. 5081. Imposition and r a t e of tax Sec. 5082. Definition of rectifier . Sec. 5083. Exemptions '. Sec. 5084. Cross references Subpart B. Brewer. Sec. 5091. Imposition and r a t e of tax Sec. 5092. Definition of brewer . Sec. 5093. Cross references
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