---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stE/ch51/schF/ptII"
level: "part"
label: "Part II"
heading: "Operations"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stE-ch51-schF-ptII"
sections_count: 13
---

# Part II — Operations

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

- [§5361. Bonded wine cellar operations](/usc/26/5361.md)
- [§5362. Removals of wine from bonded wine cellars](/usc/26/5362.md)
- [§5363. Taxpaid wine bottling house operations](/usc/26/5363.md)
- [§5364. Wine imported in bulk](/usc/26/5364.md)
- [§5365. Segregation of operations](/usc/26/5365.md)
- [§5366. Supervision](/usc/26/5366.md)
- [§5367. Records](/usc/26/5367.md)
- [§5368. Gauging and marking](/usc/26/5368.md)
- [§5369. Inventories](/usc/26/5369.md)
- [§5370. Losses](/usc/26/5370.md)
- [§5371. Insurance coverage, etc.](/usc/26/5371.md)
- [§5372. Sampling](/usc/26/5372.md)
- [§5373. Wine spirits](/usc/26/5373.md)