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US Code · Through Public Law 119-103 (09/02/2026) · Newer source version available

26 U.S.C. § 5182: 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 requiring recordkeeping by wholesale liquor dealers, see section 5121, and by retail liquor dealers, see section 5122.

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

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