---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stE/ch51/schF/ptIV"
level: "part"
label: "Part IV"
heading: "General"
release: "119-102"
url: "https://uscodex.org/usc/26/stE-ch51-schF-ptIV"
sections_count: 2
---

# Part IV — General

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

- [§5391. Exemption from distilled spirits taxes](/usc/26/5391.md)
- [§5392. Definitions](/usc/26/5392.md)