---
kind: "section"
citation: "26 U.S.C. § 5045"
title: "26"
title_heading: "Internal Revenue Code"
number: "5045"
heading: "Cross references"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/5045"
units:
  - "Subtitle E — Alcohol, Tobacco, and Certain Other Excise Taxes"
  - "Chapter 51 — Distilled Spirits, Wines, and Beer"
  - "Subchapter A — Gallonage and Occupational Taxes"
  - "Part I — Gallonage Taxes"
  - "Subpart C — Wines"
---

# §5045. Cross references


For provisions relating to the establishment and operation of wineries, see subchapter F, and for penalties pertaining to wine, see subchapter J.


## Source credit

(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1333.)

## Notes

### Editorial Notes

### Prior Provisions

A prior section 5045, act Aug. 16, 1954, ch. 736, 68A Stat. 611, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.