---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stE/ch51/schB"
level: "subchapter"
label: "Subchapter B"
heading: "Qualification Requirements for Distilled Spirits Plants"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stE-ch51-schB"
sections_count: 12
---

# Subchapter B — Qualification Requirements for Distilled Spirits Plants

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

## Sections

- [§5171. Establishment](/usc/26/5171.md)
- [§5172. Application](/usc/26/5172.md)
- [§5173. Bonds](/usc/26/5173.md)
- [§5174. Repealed.](/usc/26/5174.md)
- [§5175. Export bonds](/usc/26/5175.md)
- [§5176. New or renewed bonds](/usc/26/5176.md)
- [§5177. Other provisions relating to bonds](/usc/26/5177.md)
- [§5178. Premises of distilled spirits plants](/usc/26/5178.md)
- [§5179. Registration of stills](/usc/26/5179.md)
- [§5180. Signs](/usc/26/5180.md)
- [§5181. Distilled spirits for fuel use](/usc/26/5181.md)
- [§5182. Cross references](/usc/26/5182.md)