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

26 U.S.C. § 5372: Sampling

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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

Under regulations prescribed by the Secretary, wine may be utilized in any bonded wine cellar for testing, tasting, or sampling, free of tax.

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

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