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

26 U.S.C. § 5367: Records

Where this section sits in the code

Title 26—INTERNAL REVENUE CODE
CHAPTER 51—DISTILLED SPIRITS, WINES, AND BEER

The proprietor of a bonded wine cellar or a tax-paid wine bottling house shall keep such records and file such returns, in such form and containing such information, as the Secretary may by regulations provide.

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

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