§5181. Distilled spirits for fuel use — Inbound Citations
26 U.S.C. § 5181
Cited by 3 provisions in release 119-102.
Citations to 26 U.S.C. § 5181 as a whole
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(12) free of tax in the case of distilled spirits produced under section 5181; or
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(15) withdraws, uses, sells, or otherwise disposes of distilled spirits produced under section 5181 for other than fuel use;
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(A) the name and address of any person who is qualified to produce alcohol for fuel use under section 5181, and