§5006. Determination of tax — Inbound Citations
26 U.S.C. § 5006
Cited by 5 provisions in release 119-102.
Citations to 26 U.S.C. § 5006 as a whole
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(A) shall be determined at the same time the tax is determined under section 5006 (or 7652) on the distilled spirits containing the wine or flavors, and
Citations to §5006(a)
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(4) Except as provided in paragraph (5), no tax shall be abated, remitted, credited, or refunded under this subsection where the loss occurred after the tax was determined (as provided in section 5006(a)). The abatement, remission, credit, or refund of taxes provided for by paragraphs (1) and (3) in the case of loss of distilled spirits by theft shall only be allowed to the extent that the claimant is not indemnified against or recompensed in respect of the tax for such loss.
Citations to §5006(c)
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(2) For authority to assess tax on distilled spirits not bonded, see section 5006(c).
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(2) section 5006(c) or (d),
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(5) For assessment in case of distilled spirits removed from place where distilled and not deposited in bonded warehouse, see section 5006(c).