---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stE/ch51/schH"
level: "subchapter"
label: "Subchapter H"
heading: "Miscellaneous Plants and Warehouses"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stE-ch51-schH"
sections_count: 8
---

# Subchapter H — Miscellaneous Plants and Warehouses

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

## Contents

- [Part I — Vinegar Plants](/usc/26/stE-ch51-schH-ptI.md)
- [Part II — Volatile Fruit-Flavor Concentrate Plants](/usc/26/stE-ch51-schH-ptII.md)
- [Part III — Repealed](/usc/26/stE-ch51-schH-ptIII.md)