---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stE/ch51/schE"
level: "subchapter"
label: "Subchapter E"
heading: "General Provisions Relating to Distilled Spirits"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stE-ch51-schE"
sections_count: 7
---

# Subchapter E — General Provisions Relating to Distilled Spirits

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

## Contents

- [Part I — Return of Materials Used in the Manufacture or Recovery of Distilled Spirits](/usc/26/stE-ch51-schE-ptI.md)
- [Part II — Regulation of Traffic in Containers of Distilled Spirits](/usc/26/stE-ch51-schE-ptII.md)
- [Part III — Miscellaneous Provisions](/usc/26/stE-ch51-schE-ptIII.md)