§5501. Establishment — Inbound Citations
26 U.S.C. § 5501
Cited by 1 provision in release 119-102.
Citations to 26 U.S.C. § 5501 as a whole
-
(a) The taxes imposed by subchapter A shall be applicable to any distilled spirits produced in violation of section 5501 or removed in violation of section 5504(b).