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United States Code
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Title 26 — Internal Revenue Code
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Subtitle E — Alcohol, Tobacco, and Certain Other Excise Taxes
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Chapter 51 — Distilled Spirits, Wines, and Beer
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Subchapter A — Gallonage and Occupational Taxes
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Part I — Gallonage Taxes
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Subpart D — Beer
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Subpt. C
Wines
Subpt. E
General Provisions
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Subpart D — Beer
Search Subpart D full text →
§5051
Imposition and rate of tax
§5052
Definitions
§5053
Exemptions
§5054
Determination and collection of tax on beer
§5055
Drawback of tax
§5056
Refund and credit of tax, or relief from liability
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Subpt. C
Wines
Subpt. E
General Provisions
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