---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stE/ch51/schA/ptII"
level: "part"
label: "Part II"
heading: "Miscellaneous Provisions"
release: "119-102"
url: "https://uscodex.org/usc/26/stE-ch51-schA-ptII"
sections_count: 12
---

# Part II — Miscellaneous Provisions

Title 26 — Internal Revenue Code › Subtitle E — Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51 — Distilled Spirits, Wines, and Beer › Subchapter A — Gallonage and Occupational Taxes

## Contents

- [Subpart A — Manufacturers of Stills](/usc/26/stE-ch51-schA-ptII-sptA.md)
- [Subpart B — Nonbeverage Domestic Drawback Claimants](/usc/26/stE-ch51-schA-ptII-sptB.md)
- [Subpart C — Recordkeeping and Registration by Dealers](/usc/26/stE-ch51-schA-ptII-sptC.md)
- [Subpart D — Other Provisions](/usc/26/stE-ch51-schA-ptII-sptD.md)