---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stE/ch51/schF"
level: "subchapter"
label: "Subchapter F"
heading: "Bonded and Taxpaid Wine Premises"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stE-ch51-schF"
sections_count: 30
---

# Subchapter F — Bonded and Taxpaid Wine Premises

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

## Contents

- [Part I — Establishment](/usc/26/stE-ch51-schF-ptI.md)
- [Part II — Operations](/usc/26/stE-ch51-schF-ptII.md)
- [Part III — Cellar Treatment and Classification of Wine](/usc/26/stE-ch51-schF-ptIII.md)
- [Part IV — General](/usc/26/stE-ch51-schF-ptIV.md)