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

26 U.S.C. § 5371: Insurance coverage, etc.

Where this section sits in the code

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

Any remission, abatement, refund, or credit of, or other relief from, taxes on wines or wine spirits authorized by law shall be allowed only to the extent that the claimant is not indemnified or recompensed for the tax.

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

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