---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stE/ch51/schC"
level: "subchapter"
label: "Subchapter C"
heading: "Operation of Distilled Spirits Plants"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stE-ch51-schC"
sections_count: 27
---

# Subchapter C — Operation of Distilled Spirits Plants

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

## Contents

- [Part I — General Provisions](/usc/26/stE-ch51-schC-ptI.md)
- [Part II — Operations on Bonded Premises](/usc/26/stE-ch51-schC-ptII.md)
- [Part III — Repealed](/usc/26/stE-ch51-schC-ptIII.md)