---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stE/ch51/schE/ptII"
level: "part"
label: "Part II"
heading: "Regulation of Traffic in Containers of Distilled Spirits"
release: "119-102"
url: "https://uscodex.org/usc/26/stE-ch51-schE-ptII"
sections_count: 1
---

# Part II — Regulation of Traffic in Containers of Distilled Spirits

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

## Sections

- [§5301. General](/usc/26/5301.md)