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US Code · Through Public Law 119-103 (09/02/2026)

26 U.S.C. § 5045: Cross references

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Where this section sits in the code
  1. Title 26—INTERNAL REVENUE CODE
  2. CHAPTER 51—DISTILLED SPIRITS, WINES, AND BEER

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

Collected 2026-09-10T05:58:25Z. Source file · JSON

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