Subpart A — Distilled Spirits
- §5001 Imposition, rate, and attachment of tax
- §5002 Definitions
- §5003 Cross references to exemptions, etc.
- §5004 Lien for tax
- §5005 Persons liable for tax
- §5006 Determination of tax
- §5007 Collection of tax on distilled spirits
- §5008 Abatement, remission, refund, and allowance for loss or destruction of distilled spirits
- §5009 Repealed.
- §5010 Credit for wine content and for flavors content
- §5011 Income tax credit for average cost of carrying excise tax