---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stE/ch51/schI"
level: "subchapter"
label: "Subchapter I"
heading: "Miscellaneous General Provisions"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stE-ch51-schI"
sections_count: 12
---

# Subchapter I — Miscellaneous General Provisions

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

## Sections

- [§5551. General provisions relating to bonds](/usc/26/5551.md)
- [§5552. Installation of meters, tanks, and other apparatus](/usc/26/5552.md)
- [§5553. Supervision of premises and operations](/usc/26/5553.md)
- [§5554. Pilot operations](/usc/26/5554.md)
- [§5555. Records, statements, and returns](/usc/26/5555.md)
- [§5556. Regulations](/usc/26/5556.md)
- [§5557. Officers and agents authorized to investigate, issue search warrants, and prosecute for violations](/usc/26/5557.md)
- [§5558. Authority of enforcement officers](/usc/26/5558.md)
- [§5559. Determinations](/usc/26/5559.md)
- [§5560. Other provisions applicable](/usc/26/5560.md)
- [§5561. Exemptions to meet the requirements of the national defense](/usc/26/5561.md)
- [§5562. Exemptions from certain requirements in cases of disaster](/usc/26/5562.md)