---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stE/ch51/schD"
level: "subchapter"
label: "Subchapter D"
heading: "Industrial Use of Distilled Spirits"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stE-ch51-schD"
sections_count: 6
---

# Subchapter D — Industrial Use of Distilled Spirits

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

## Sections

- [§5271. Permits](/usc/26/5271.md)
- [§5272. Bonds](/usc/26/5272.md)
- [§5273. Sale, use, and recovery of denatured distilled spirits](/usc/26/5273.md)
- [§5274. Applicability of other laws](/usc/26/5274.md)
- [§5275. Records and reports](/usc/26/5275.md)
- [§5276. Repealed.](/usc/26/5276.md)