---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stE/ch51"
level: "chapter"
label: "Chapter 51"
heading: "Distilled Spirits, Wines, and Beer"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stE-ch51"
sections_count: 192
---

# Chapter 51 — Distilled Spirits, Wines, and Beer

Title 26 — Internal Revenue Code › Subtitle E — Alcohol, Tobacco, and Certain Other Excise Taxes

## Contents

- [Subchapter A — Gallonage and Occupational Taxes](/usc/26/stE-ch51-schA.md)
- [Subchapter B — Qualification Requirements for Distilled Spirits Plants](/usc/26/stE-ch51-schB.md)
- [Subchapter C — Operation of Distilled Spirits Plants](/usc/26/stE-ch51-schC.md)
- [Subchapter D — Industrial Use of Distilled Spirits](/usc/26/stE-ch51-schD.md)
- [Subchapter E — General Provisions Relating to Distilled Spirits](/usc/26/stE-ch51-schE.md)
- [Subchapter F — Bonded and Taxpaid Wine Premises](/usc/26/stE-ch51-schF.md)
- [Subchapter G — Breweries](/usc/26/stE-ch51-schG.md)
- [Subchapter H — Miscellaneous Plants and Warehouses](/usc/26/stE-ch51-schH.md)
- [Subchapter I — Miscellaneous General Provisions](/usc/26/stE-ch51-schI.md)
- [Subchapter J — Penalties, Seizures, and Forfeitures Relating to Liquors](/usc/26/stE-ch51-schJ.md)