---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stE/ch51/schF/ptI"
level: "part"
label: "Part I"
heading: "Establishment"
release: "119-102"
url: "https://uscodex.org/usc/26/stE-ch51-schF-ptI"
sections_count: 7
---

# Part I — Establishment

Title 26 — Internal Revenue Code › Subtitle E — Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 51 — Distilled Spirits, Wines, and Beer › Subchapter F — Bonded and Taxpaid Wine Premises

## Sections

- [§5351. Bonded wine cellar](/usc/26/5351.md)
- [§5352. Taxpaid wine bottling house](/usc/26/5352.md)
- [§5353. Bonded wine warehouse](/usc/26/5353.md)
- [§5354. Bond](/usc/26/5354.md)
- [§5355. General provisions relating to bonds](/usc/26/5355.md)
- [§5356. Application](/usc/26/5356.md)
- [§5357. Premises](/usc/26/5357.md)