{"data":{"id":"us/26-u.s.c.-5663","jurisdiction":"us","citation":"26 U.S.C. § 5663","heading":"Cross reference","body":"For penalties of common application pertaining to liquors, including wines, see part IV.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 51—DISTILLED SPIRITS, WINES, AND BEER"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"4a30801985a616a8021cd53b333f6e2eafde5e28cbfc8810c3313a5932c4eafc","source_id":"us","stale":true,"prev":"us/26-u.s.c.-5662","next":"us/26-u.s.c.-5671"},"notice":"GroundRules: Original legal text. Not legal advice."}