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- 26 U.S.C. § 5236 · Discontinuance of storage facilities and transfer of distilled spirits
- 26 U.S.C. § 5241 · Authority to denature
- 26 U.S.C. § 5242 · Denaturing materials
- 26 U.S.C. § 5243 · Sale of abandoned spirits for denaturation without collection of tax
- 26 U.S.C. § 5244 · Cross references
- 26 U.S.C. § 5251, 5252 · [Repealed. Pub. L. 96–39, title VIII, § 807(a)(38), July 26, 1979, 93 Stat. 286]
- 26 U.S.C. § 5271 · Permits
- 26 U.S.C. § 5272 · Bonds
- 26 U.S.C. § 5273 · Sale, use, and recovery of denatured distilled spirits
- 26 U.S.C. § 5274 · Applicability of other laws
- 26 U.S.C. § 5275 · Records and reports
- 26 U.S.C. § 5276 · [Repealed. Pub. L. 109–59, title XI, § 11125(a)(3), Aug. 10, 2005, 119 Stat. 1953]
- 26 U.S.C. § 5291 · General
- 26 U.S.C. § 5301 · General
- 26 U.S.C. § 5311 · Detention of containers
- 26 U.S.C. § 5312 · Production and use of distilled spirits for experimental research
- 26 U.S.C. § 5313 · Withdrawal of distilled spirits from customs custody free of tax for use of the United States
- 26 U.S.C. § 5314 · Special applicability of certain provisions
- 26 U.S.C. § 5315 · [Repealed. Pub. L. 94–455, title XIX, § 1905(a)(19), Oct. 4, 1976, 90 Stat. 1820]
- 26 U.S.C. § 5351 · Bonded wine cellar
- 26 U.S.C. § 5352 · Taxpaid wine bottling house
- 26 U.S.C. § 5353 · Bonded wine warehouse
- 26 U.S.C. § 5354 · Bond
- 26 U.S.C. § 5355 · General provisions relating to bonds
- 26 U.S.C. § 5356 · Application
- 26 U.S.C. § 5357 · Premises
- 26 U.S.C. § 5361 · Bonded wine cellar operations
- 26 U.S.C. § 5362 · Removals of wine from bonded wine cellars
- 26 U.S.C. § 5363 · Taxpaid wine bottling house operations
- 26 U.S.C. § 5364 · Wine imported in bulk
- 26 U.S.C. § 5365 · Segregation of operations
- 26 U.S.C. § 5366 · Supervision
- 26 U.S.C. § 5367 · Records
- 26 U.S.C. § 5368 · Gauging and marking
- 26 U.S.C. § 5369 · Inventories
- 26 U.S.C. § 5370 · Losses
- 26 U.S.C. § 5371 · Insurance coverage, etc.
- 26 U.S.C. § 5372 · Sampling
- 26 U.S.C. § 5373 · Wine spirits
- 26 U.S.C. § 5381 · Natural wine
- 26 U.S.C. § 5382 · Cellar treatment of natural wine
- 26 U.S.C. § 5383 · Amelioration and sweetening limitations for natural grape wines
- 26 U.S.C. § 5384 · Amelioration and sweetening limitations for natural fruit and berry wines
- 26 U.S.C. § 5385 · Specially sweetened natural wines
- 26 U.S.C. § 5386 · Special natural wines
- 26 U.S.C. § 5387 · Agricultural wines
- 26 U.S.C. § 5388 · Designation of wines
- 26 U.S.C. § 5391 · Exemption from distilled spirits taxes
- 26 U.S.C. § 5392 · Definitions
- 26 U.S.C. § 5401 · Qualifying documents
- 26 U.S.C. § 5402 · Definitions
- 26 U.S.C. § 5403 · Cross references
- 26 U.S.C. § 5411 · Use of brewery
- 26 U.S.C. § 5412 · Removal of beer in containers or by pipeline
- 26 U.S.C. § 5413 · Brewers procuring beer from other brewers
- 26 U.S.C. § 5414 · Transfer of beer between bonded facilities
- 26 U.S.C. § 5415 · Records and returns
- 26 U.S.C. § 5416 · Definitions of package and packaging
- 26 U.S.C. § 5417 · Pilot brewing plants
- 26 U.S.C. § 5418 · Beer imported in bulk
- 26 U.S.C. § 5501 · Establishment
- 26 U.S.C. § 5502 · Qualification
- 26 U.S.C. § 5503 · Construction and equipment
- 26 U.S.C. § 5504 · Operation
- 26 U.S.C. § 5505 · Applicability of provisions of this chapter
- 26 U.S.C. § 5511 · Establishment and operation
- 26 U.S.C. § 5512 · Control of products after manufacture
- 26 U.S.C. § 5521 to 5523 · [Repealed. Pub. L. 96–39, title VIII, § 807(a)(50), July 26, 1979, 93 Stat. 288]
- 26 U.S.C. § 5551 · General provisions relating to bonds
- 26 U.S.C. § 5552 · Installation of meters, tanks, and other apparatus
- 26 U.S.C. § 5553 · Supervision of premises and operations
- 26 U.S.C. § 5554 · Pilot operations
- 26 U.S.C. § 5555 · Records, statements, and returns
- 26 U.S.C. § 5556 · Regulations
- 26 U.S.C. § 5557 · Officers and agents authorized to investigate, issue search warrants, and prosecute for violations
- 26 U.S.C. § 5558 · Authority of enforcement officers
- 26 U.S.C. § 5559 · Determinations
- 26 U.S.C. § 5560 · Other provisions applicable
- 26 U.S.C. § 5561 · Exemptions to meet the requirements of the national defense
- 26 U.S.C. § 5562 · Exemptions from certain requirements in cases of disaster
- 26 U.S.C. § 5601 · Criminal penalties
- 26 U.S.C. § 5602 · Penalty for tax fraud by distiller
- 26 U.S.C. § 5603 · Penalty relating to records, returns, and reports
- 26 U.S.C. § 5604 · Penalties relating to marks, brands, and containers
- 26 U.S.C. § 5605 · Penalty relating to return of materials used in the manufacture of distilled spirits, or from which distilled spirits may be recovered
- 26 U.S.C. § 5606 · Penalty relating to containers of distilled spirits
- 26 U.S.C. § 5607 · Penalty and forfeiture for unlawful use, recovery, or concealment of denatured distilled spirits, or articles
- 26 U.S.C. § 5608 · Penalty and forfeiture for fraudulent claims for export drawback or unlawful relanding
- 26 U.S.C. § 5609 · Destruction of unregistered stills, distilling apparatus, equipment, and materials
- 26 U.S.C. § 5610 · Disposal of forfeited equipment and material for distilling
- 26 U.S.C. § 5611 · Release of distillery before judgment
- 26 U.S.C. § 5612 · Forfeiture of taxpaid distilled spirits remaining on bonded premises
- 26 U.S.C. § 5613 · Forfeiture of distilled spirits not closed, marked, or branded as required by law
- 26 U.S.C. § 5614 · Burden of proof in cases of seizure of spirits
- 26 U.S.C. § 5615 · Property subject to forfeiture
- 26 U.S.C. § 5661 · Penalty and forfeiture for violation of laws and regulations relating to wine
- 26 U.S.C. § 5662 · Penalty for alteration of wine labels
- 26 U.S.C. § 5663 · Cross reference
- 26 U.S.C. § 5671 · Penalty and forfeiture for evasion of beer tax and fraudulent noncompliance with requirements
- 26 U.S.C. § 5672 · Penalty for failure of brewer to comply with requirements and to keep records and file returns