Subpart A – Distilled Spirits

Distilled Spirits

Pathway

Title 26 > Subtitle E > Chapter 51 > Subchapter A > Part I > Subpart A

Details

• Reference: Subpart A
• Legend: Distilled Spirits
• USCode Year: 2013

Provision Content

Prior Provisions

A prior subpart A, comprising sections 5001 to 5012, related to tax on distilled spirits, prior to the general revision of this chapter by Pub. L. 85–859, title II, 201, Sept. 2, 1958, 72 Stat. 1313.

Amendments

2005—Pub. L. 109–59, title XI, §11126(c), Aug. 10, 2005, 119 Stat. 1958, added item 5011.

1980—Pub. L. 96–598, §6(b), Dec. 24, 1980, 94 Stat. 3489, added item 5010.

1979—Pub. L. 96–39, title VIII, §807(b)(2), July 26, 1979, 93 Stat. 290, struck out item 5009 Drawback.

U.S. Encyclopedia of Law Coverage

Subchapter B – in the Legal Encyclopedia: Excise Taxes

In this entry about Subchapter B – , find legal reference material, bibliographies and premiere content related to excise taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States excise taxes-specific issues, written by authorities in the field.

Part I – Gallonage Taxes in the Legal Encyclopedia: Wines

In this entry about Part I – Gallonage Taxes, find legal reference material, bibliographies and premiere content related to wines in the American Encyclopedia of Law, presenting a comprehensive view of the United States wines-specific issues, written by authorities in the field.

Subpart A – Distilled Spirits in the Legal Encyclopedia: Distilled Spirits

In this entry about Subpart A – Distilled Spirits, find legal reference material, bibliographies and premiere content related to distilled spirits in the American Encyclopedia of Law, presenting a comprehensive view of the United States distilled spirits-specific issues, written by authorities in the field.

27-U.S.C.-217 in the Legal Encyclopedia: And Beer

In this entry about 27-U.S.C.-217, find legal reference material, bibliographies and premiere content related to and beer in the American Encyclopedia of Law, presenting a comprehensive view of the United States and beer-specific issues, written by authorities in the field.

Topic Map

• Title 26/Subtitle E/Chapter 51/Subchapter A/Part I/Subpart A/Section 5001 – Imposition, Rate, and Attachment of Tax
• Title 26/Subtitle E/Chapter 51/Subchapter A/Part I/Subpart A/Section 5002 – Definitions
• Title 26/Subtitle E/Chapter 51/Subchapter A/Part I/Subpart A/Section 5003 – Cross References to Exemptions, Etc
• Title 26/Subtitle E/Chapter 51/Subchapter A/Part I/Subpart A/Section 5004 – Lien For Tax
• Title 26/Subtitle E/Chapter 51/Subchapter A/Part I/Subpart A/Section 5005 – Persons Liable For Tax
• Title 26/Subtitle E/Chapter 51/Subchapter A/Part I/Subpart A/Section 5006 – Determination of Tax
• Title 26/Subtitle E/Chapter 51/Subchapter A/Part I/Subpart A/Section 5007 – Collection of Tax On Distilled Spirits
• Title 26/Subtitle E/Chapter 51/Subchapter A/Part I/Subpart A/Section 5008 – Abatement, Remission, Refund, and Allowance For Loss Or Destruction of Distilled Spirits
• Title 26/Subtitle E/Chapter 51/Subchapter A/Part I/Subpart A/Section 5009 – [Repealed. Pub. L. 96-39, Title VIII, §807(A)(7), July 26, 1979, 93 Stat. 281]
• Title 26/Subtitle E/Chapter 51/Subchapter A/Part I/Subpart A/Section 5010 – Credit For Wine Content and For Flavors Content
• Title 26/Subtitle E/Chapter 51/Subchapter A/Part I/Subpart A/Section 5011 – Income Tax Credit For Average Cost of Carrying Excise Tax